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MANAS BANERJEE vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Bulbuli Basu

Res. Counsel

T.m. Siddiqui

Tanoy Chakraborty

Petitioner / Applicant	MANAS BANERJEE
Respondent	THE STATE OF WEST BENGAL & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jun 19, 2024
Order No.	WPA 13162 of 2024
Citation	2024(6) TAXREPLY 9967
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ORDER
JUDGMENT RAJA BASU CHOWDHURY, J : 1. Affidavit of service filed in Court today is retained with the records. 2. Being aggrieved with the continuance of the order of attachment effected vide Form GST DRC – 13 in terms of the provisions contained in Section 79 (1) (c) of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”) dated 8th August, 2023, the instant writ petition has been filed. 3. Ms. Basu, learned advocate appearing for the petitioner submits that the petitioner being aggrieved by an order passed under Section 73 of the said Act in respect of the tax period July 2017 to March 2018 dated 24th March 2023, had preferred an appeal under Section 107 of the said Act. At the time of filing of the appeal the petitioner had made a pre-deposit of 10 per cent as is required to be made under Section 107 (6) of the said Act. Factum of such deposit would corroborate from Form GST APL – 01 dated 2nd October 2023. The said appeal was ....