2023 (7) TMI 35

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..... T:- On perusal of the impugned order, it is found that the same contains reasons and it is a detailed order and sufficiency of the reasons to the satisfaction of the petitioner cannot be a ground for avoiding alternative remedy by way of appeal since the impugned order is an appealable order under the relevant provisions of the WBGST Act - Furthermore, this is not a case where the impugned order h .....

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..... , 2022, passed by the Adjudicating Authority concerned under the WBGST Act on the order of remand by this court passed on 12th December, 2022 in an earlier writ petition filed by the petitioner being WPA 26717 of 2022. Petitioner had filed the aforesaid writ petition on earlier occasion on the ground that the impugned order passed by the Adjudicating Authority was not a speaking order and this cou .....

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..... the petitioner cannot be a ground for avoiding alternative remedy by way of appeal since the impugned order is an appealable order under the relevant provisions of the WBGST Act. Furthermore, this is not a case where the impugned order has been passed in violation of principles of natural justice or the order has been passed by the authority having inherent lack of jurisdiction and it is also not .....

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