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TMI Blog2025 (3) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... f facts or not - HELD THAT:- Initially a show cause notice was issued under Section 74 of the said Act and accordingly on the basis thereof an order under Section 74 of the said Act was passed on 12th May, 2021. Subsequently, the appellate authority while hearing out the appeal by taking note of the provisions contained in Section 74 and 73 of the said Act was of the view that though the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the petitioner: Mr. Avra Mazumder Ms. Alisha Das Mr. Suman Bhowmik Mr. Samrat Das Ms. Elina Dey Mr. Sourendra Nath Banerjee. For the State: Mr. A. Ray Mr. T. M. Siddiqui, Sr. Advocate, Mr. N. Chatterjee Mr. Tanoy Chakraborty Mr. D. Sahu. 1. Challenging the appellate order dated 25th November, 2024 passed under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017 (h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate authority had proceeded to hold that the present proceeding should be treated as a case within the meaning of Section 73 of the said Act. It further appears that the appellate authority while deciding the challenge did not appropriately take note of the provisions contained in Section 16 (2) and Section 16 (5) of the said Act and also failed to take note of the returns filed by the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and upon passing of such order, the above order impugned shall form part of the order to be passed by the appellate authority.
5. With the above observations and directions, the writ petition is disposed of.
6. Urgent Photostat certified copy of this order, if applied for, be made available to the parties upon compliance with the requisite formalities. X X X X Extracts X X X X X X X X Extracts X X X X
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