2023 (10) TMI 1290

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..... e matter shall appear for final hearing in the monthly list of December, 2023. Statute requires that for filing appeal before the first appellate authority against the order in original petitioner is to make pre-deposit of 10% of the tax and in case petitioner wants to challenge the order of the first appellate authority before the Tribunal, petitioner/assessee will have to make a pre-deposit o .....

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..... jee For the State. : Mr. A. Ray, Mr. T. M. Siddiqui, Mr. T. Chakraborty, Mr. S. Sanyal. ORDER Heard learned advocates appearing for the parties. 2. By this writ petition, petitioner has challenged the impugned order of the first appellate authority under the WBGST Act. Though the aforesaid order is further appellable before the Tribunal, but the said forum is not available at p .....

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..... e, petitioner submits that the respondent authority has recovered more than the aforesaid amount which are required to be paid by pre-deposit before the first appellate authority and the second appellate authority and recovered even before the expiry of the statutory period of time to file appeal before the Tribunal. 6. Mr. Siddiqui, learned Additional Government Pleader does not dispute the fa .....

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