Calcutta HC Remanded GST Appeal Due to Non-Filing of Proper CA Certificate with UDIN

Iliyash Sekh Vs Assistant Commissioner of CGST and C. EX, Malda Division & Ors. (Calcutta High Court) In Iliyash Sekh Vs Assistant Commissioner of CGST and C, the Calcutta High Court dealt with a writ petition challenging an appellate order dated September 25, 2024 passed under Section 107 of the CGST Act, 2017/WBGST Act, 2017. The appellate authority had dismissed the petitioner’s appeal and confirmed an adjudication order dated December 31, 2023 passed under Section 73 of the Act. The appellate authority held against the petitioner on the ground that no reason was found for the differe...