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SNEHASIS PANJA vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Promit Majumder
Uzma Ali
Res. Counsel
Anirban Ray
T. M. Siddiqui

Petitioner / Applicant

SNEHASIS PANJA

Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jul 3, 2024
Order No.

WPA 14910 of 2024

Citation

2024(7) TAXREPLY 10166

Original Order
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ORDER

JUDGMENT RAJA BASU CHOWDHURY, J: 1. Affidavit of service filed in Court today is taken on record. 2. The present writ petition has been filed, inter alia, challenging the order dated 16th February, 2024 passed by the appellate authority under Section 107 of the Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 (Hereinafter referred to as the “said Act”). 3. It is the petitioner’s case that being aggrieved by the order dated 25th March, 2023, passed under Section 73 of the said Act for the tax period July, 2017 to March, 2018, the petitioner had filed an appeal on 17th December, 2023. 4. Simultaneously, with the filing of the appeal, the petitioner had deposited the pre-deposit amount, as is required to be deposited in terms of Section 107 (6) of the said Act, for maintaining the said appeal. 5. Subsequently, the petitioner having come to learn with regard to the notification dated 2nd November, 2023, which....

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