2023 (10) TMI 1290

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....hatterjee For the State. : Mr. A. Ray, Mr. T. M. Siddiqui, Mr. T. Chakraborty, Mr. S. Sanyal. ORDER Heard learned advocates appearing for the parties. 2. By this writ petition, petitioner has challenged the impugned order of the first appellate authority under the WBGST Act. Though the aforesaid order is further appellable before the Tribunal, but the said forum is not available at present ....

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.... submits that the respondent authority has recovered more than the aforesaid amount which are required to be paid by pre-deposit before the first appellate authority and the second appellate authority and recovered even before the expiry of the statutory period of time to file appeal before the Tribunal. 6. Mr. Siddiqui, learned Additional Government Pleader does not dispute the fact that the res....