Allowing 3 months time to file appeal is mandatory before GST recovery proceeding initiation

Purulia Metal Casting Pvt. Ltd Vs Assistant Commissioner of State Tax  (Calcutta High Court) By this writ petition, petitioner has challenged the impugned action of recovery of the demand arising out of the adjudication order dated 14th December, 2021 by debiting from its electronic credit ledger such demand on 30th December, 2021 in violation of Section 78 of the WBGST Act, 2017 without giving any opportunity to the petitioner three months time to file the statutory appeal which is mandatory before initiating any recovery proceeding. Admitted position is that the adjudication order was passe...