BALAJI UDHYOG Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) Challenging the order dtd. 26/6/2024, passed by the appellate authority, under Sec. 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the 'said Act') the instant writ petition has been filed.

(2.) Ms. Dey, learned advocate appearing in support of the aforesaid writ petition would submit that being aggrieved by an order passed under Sec. 73 of the said Act, dtd. 20/2/2024 for the tax period April, 2018 to March, 2019, an appeal was filed before the appellate tribunal under Sec. 107 of the said Act.

(3.) According to Ms. Dey, since the petitioner overlooked the e-mail issued by the respondent no.3 as regards the date of hearing, the petitioner could not take appropriate steps in the appeal and for failure on the part of the petitioner for making payment of the per-deposit, the appellate authority had dismissed the appeal. Ms. Dey would submit that the petitioner is ready and willing to make payment of the pre-deposit in respect of the disputed amount of tax. She submits that this Hon'ble Court may be pleased to remand the matter to the appellate authority by placing the petitioner on such terms that this Hon'ble Court may deem fit and proper. She further submits that unless the direction as prayed for is issued, the petitioner shall be rendered remediless as the Appellate Tribunal under the said Act is yet to be constituted.