2025 (5) TMI 1255

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hu ORDER 1. Challenging the order dated 3rd January 2025 rejecting the appeal under Section 107 of the CGST/WBGST Act, 2017 (hereinafter referred to as the "said Act") in respect of the tax period April 2018 to March 2019, the instant writ petition has been filed. The writ petition also questions the attachment of the petitioner's bank account. 2. Having heard the learned advocates appearing fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for this Court to examine a challenge on merit, this Court would be required to go through the records which are, however, all available electronically on the portal and would be required to be downloaded and placed before the Court, on the contrary the appellate authority is far more equipped to go through such records on the portal itself. 4. Having regard thereto, while setting aside the order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X