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2025 (5) TMI 761

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..... nasi Mukherjee, Mr. Aishwarya Rajyashree ....for the UoI/respondent no.3 ORDER 1. Affidavit-of-service filed in court today be taken on record. 2. Challenging an order dated May 31, 2024 passed under Section 73(2) of the Finance Act, 1994 read with Section 174(2) of the CGST Act, 2017 (hereinafter referred to as the "said Act"), the instant writ petition has been filed. 3. Mr. Majumdar, learne .....

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..... d order has been passed, which cannot be sustained. 4. Mr. Banerjee, learned advocate appearing on behalf of the respondents would submit that the petitioner has an alternative efficacious remedy in the form of a statutory appeal and as such this Hon'ble Court may be pleased not to entertain the present writ petition. 5. Having heard the learned advocates appearing for the respective parties and .....

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..... the proceeding before this Court and the observations made herein, upon condoning the delay, shall heard out and dispose of the appeal subject to compliance of other formalities by the petitioner. 8. With the aforesaid observation and direction, instant writ petition is disposed of without any order as to costs. 9. Urgent Photostat certified copy of this order may be supplied to the parties upo .....

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