9911796707
TMI Blog2025 (1) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the appellant was not carrying on business in the place mentioned in the registration certificate - HELD THAT:- Admittedly, the appellant did not comply with the procedure as stated in section 28(1) of the WBGST Act, 2017 as well as Rule 19(1) of the WBGST Rules 2017. Considering the fact that the registration of the appellant was granted several years back, this Court is of the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.) 1. The appellant has filed this appeal challenging an order passed by the learned Single Bench dated 2nd April, 2024 in W.P.A. 7480 of 2024 declining to grant any interim order and direction has been issued to file the affidavits. 2. With the consent of the learned advocates on either side, the writ petition and this appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the appellant was granted several years back, this Court is of the view that one more opportunity can be granted to the appellant to go before the original authority viz., the Assistant Commissioner, State Tax, Government of West Bengal, Serampore Charge and file the appropriate application in the appropriate form along with all supportive documents. If the same is filed, the original aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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