TMI Blog2020 (1) TMI 1480X X X X Extracts X X X X X X X X Extracts X X X X ..... amount payable unless there are extenuating circumstances - In the present case the dispute is with regard to classification issue, and therefore, the authorities have acted in haste in recovering the entire amount within the period of three months wherein there is a provision of appeal under Section 112 of the said Act before the Appellate Court. The authorities have a right to recover only a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the recovery of ₹ 1,41,10,717/- subsequent to passing of the orders dated September 30, 2019 and October 18, 2019 by the First Appellate Authority. Learned Counsel appearing on behalf of the petitioner submits that he has a right to file an appeal before the learned Tribunal under Section 112 of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od of three months wherein there is a provision of appeal under Section 112 of the said Act before the Appellate Court. Mr. Abhratosh Majumdar, learned Additional Advocate General appearing on behalf of the State submits that since a provisional attachment was subsisting, the authorities after waiting for a period of over a month instituted the recovery proceeding and proceeded to recover the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are deemed to have not been admitted by the respondents. Learned Counsel appearing for the respondents prays for time to file affidavit-in-opposition in the main writ petition. Accordingly, let affidavit-in-opposition be filed by the respondents within four weeks, affidavit-in-reply thereto, if any, be filed within two week thereafter. Let this matter appear in the monthly list of cases ..... X X X X Extracts X X X X X X X X Extracts X X X X
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