2018 (11) TMI 708 - HC - GST

Non-availability of the Appellate Forum - Section 129(3) of the Central Goods and Services Tax Act, 2017 - West Bengal Goods and Service Tax Act, 2017 - Held that - The impugned order being appealable, it would be appropriate to permit the petitioner to exhaust its statutory alternative remedy before the appropriate forum - petition disposed off.

Summary

The High Court of Calcutta disposed of a writ petition challenging an order passed under Section 129(3) of the CGST Act, 2017 and the West Bengal GST Act, 2017. The challenge was based on the non-availability of the Appellate Forum. The court permitted the petitioner to exhaust its statutory remedy before the appropriate forum. Case number: WP No. 8564(W) of 2018. No costs awarded.