9911796707
TMI Blog2024 (12) TMI 1436X X X X Extracts X X X X X X X X Extracts X X X X ..... however, at the same time taking note of the fact that already an adjudication order dated 27th March, 2024 has been passed, the petitioner at this stage should be directed to secure at least a portion of the demand raised by the respondents. The petitioner is directed to deposit a sum of Rs. 50,000/- with the learned Registrar General, Appellate Side, High Court, Calcutta within 8th October 2024 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attention of this Court to the provisions of Sections 173 and 174(2)(a) and (e) of the WBGST Act 2017/CGST Act 2017 (hereinafter referred to as the said Act ) would submit that consequent upon enforcement of the said Act, and the aforesaid sections with effect from 1st July, 2017, no new proceedings could have been initiated under the provisions of the Finance Act, 1994. 3. Having regard there to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as the writ petition raises jurisdictional issue the writ petition should be heard. 6. Considering the prima facie case, however, at the same time taking note of the fact that already an adjudication order dated 27th March, 2024 has been passed, the petitioner at this stage should be directed to secure at least a portion of the demand raised by the respondents. 7. In view thereof, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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