2022 (7) TMI 1535

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..... HAT:- Admitted position is that the adjudication order was passed on 14th December, 2021 while just within 16 days i.e. on 30 th December, 2021 respondent authorities concerned has recovered the demand in question which is a clear violation of the aforesaid provision of Section 78 of WBGST Act, 2017. This writ petition is disposed of by directing the authorities concerned to refund the money which .....

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..... nd arising out of the adjudication order dated 14th December, 2021 by debiting from its electronic credit ledger such demand on 30th December, 2021 in violation of Section 78 of the WBGST Act, 2017 without giving any opportunity to the petitioner three months time to file the statutory appeal which is mandatory before initiating any recovery proceeding. Admitted position is that the adjudication o .....

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..... s filed by the petitioner within the time stipulated herein, the appellate authority concerned will consider the issue of limitation by taking a lenient view. In case petitioner fails to file appeal within the time stipulated herein, respondent authorities concerned will be free to take action in future for realizing the demand in question again. Liberty is given to the petitioner to file appeal o .....

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