2025 (2) TMI 348

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..... pondents shall file their affidavits-in-opposition on or before February 28, 2025. Affidavit-in-reply, if any thereto, shall be filed on or before March 20, 2025.
Aniruddha Roy, J. For the Petitioners : Mr. Himangshu Kumar Ray, Mr. Abhilash Mittal For the State : Mr. Subir Kumar Saha, AGP, Mr. Pradip Sarkar ORDER 1. Affidavit-of-service, filed today in Court, is taken on record. 2. Mr. Hi .....

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..... uly, 2017 - March, 2018, the initial year of GST. The demand was for a sum of Rs. 58,76,886/- on account of tax, interest and penalty as would be evident from page 85 to the writ petition. 7. Being aggrieved by the said adjudication order, the petitioners have preferred the said appeal after depositing 10% of the disputed tax in terms of sub- Section (6) to Section 107 of the 2017 Act. The delay .....

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..... d an order issuing a notice on the application seeking condonation of delay as well as on the Special Leave Petition and stayed the operation of the said Division Bench judgment, impugned before it. The order of the Hon'ble Supreme Court dated August 30, 2024 shows that, the operation of the impugned order shall remain stayed and notice was directed to be issued on the application seeking condonat .....

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..... t day of submission of reply to show cause, sought for an accommodation on the ground that, his Chartered Accountant was out of station, hence, the petitioners could not submit its reply to the show cause. 12. The petitioners are also aggrieved as the show cause notice shows the date and time for personal hearing was not applicable. The show cause notice is a non-speaking one. 13. Learned Advoca .....

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..... preme Court, the respondents shall file their affidavits-in-opposition on or before February 28, 2025. 16. Affidavit-in-reply, if any thereto, shall be filed on or before March 20, 2025. 17. It is made clear that, insofar as the condonation of delay in filing the appeal under Section 107 of the 2017 Act in the facts of this case is concerned, the same cannot be decided until the issue is settled .....

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