9911796707
TMI Blog2025 (3) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... g such appeal. Admittedly in this case, the appellate authority has come to a finding that the petitioner fulfils all other precondition for maintaining the appeal save and except making payment of 2.5% of the disputed tax in respect of the WBGST, by debiting his electronic cash ledger. Admittedly, in this case, since the entire amount of the demand on account of tax insofar as WBGST is concerned, as would appear from the order impugned had already recovered, the same obviously constitute 50% of the entire demand made in GSTDRC 07 forming subject matter of challenge in the appeal.
The matter is remanded back to the appellate authority for a decision on merits - Petition disposed off by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate authority found that the petitioner was otherwise eligible to apply in terms of the notification dated 2nd November, 2023, however, since the petitioner did not pay the required pre-deposit amount of 2.5% of the disputed tax amount in respect of the WBGST by debiting electronic cash ledger, as required, the petitioner was found ineligible and his appeal was accordingly rejected as barred by limitation. 4. Mr. Dudhoria, learned advocate appearing on behalf of the writ petitioner has placed before this Court the order impugned in support of his contention that no tax was due and payable in respect of the WBGST and having regard thereto, there was no irregularity on his part in not making payment of 2.5% of the disputed tax by debitin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject matter of challenge in the appeal. The aforesaid order shall also demonstrate that in addition to the above, a sum of Rs.49,880/- has also been recovered from the petitioner on account of CGST. 7. Having regard thereto and considering the fact that at present the Appellate Tribunal is not available, in the fitness of things, it would only be proper to remand the matter back to the appellate authority for a decision on merits. 8. Accordingly, the order dated 28th June, 2024 is set aside. The matter is remanded back to the appellate authority for a decision on merits. 9. With the above observations and directions the writ petition is disposed of. 10. Urgent Photostat certified copy of this order, if applied for, be made available ..... X X X X Extracts X X X X X X X X Extracts X X X X
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