2025 (1) TMI 1245

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..... of adjudication passed under Section 73 of the CGST/WBGST Act, 2017 - HELD THAT:- The learned Single Bench was right in relegating the appellant to file the statutory appeal. It is no doubt true that such a prayer cannot be made to the appellate authority - Appeal dismissed.
( T. S. SIVAGNANAM ) CHIEF JUSTICE And ( HIRANMAY BHATTACHARYYA , J. ) Mr. Vinay Kumar Shraff, Ms. Priya Sarah Paul, .....

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..... h was right in relegating the appellant to file the statutory appeal. 4. Mr. Shraff, learned advocate appearing for the appellant submitted that one of the prayers sought for in the writ petition is to declare Rule 36(4) of the CGST Rules, 2017 as unconstitutional. 5. It is no doubt true that such a prayer cannot be made to the appellate authority. 6. Therefore, we leave it open to the appellan .....

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