HC admits writ petition due to non availability of GSTAT

Sanjay Kedia Vs Assistant Commissioner State Tax (Calcutta High Court) By this writ petition, petitioner has chllenged the impugned order of the appellate authority dated 13th January, 2023 under Section 107 of the WBGST Act, 2017 and further the impugned order of petitioner’s bank account dated 10th February, 2023 being Annexure P-8 to the writ petition. Though the aforesaid order of the appellate authority is an appellable order before the tribunal but the said forum is not available at present. It is also the case of the petitioner that the statutory period for filing the appeal under the...