Dinesh Infraprojects Private Limited & anr. Vs State of West Bengal
Date: August 7, 2025
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Raja Basu Chowdhury
Subject Matter
Revising authority cannot expand the scope of the original SCN u/s 108
Summary
The State filed an application under Section 108 of the WBGST/CGST Act, 2017, to revise an order passed by the appellate authority. The State's contention was that the appellate order was erroneous because it failed to consider the inadmissibility of…
FULL TEXT OF THE ORDER OF CALCUTTA HIGH COURT 1. The instant application has been filed by the State, inter alia, to revise the order passed by the appellate authority, by invoking the provisions of Section 108 of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act ). 2. The writ petition has, however, been filed challenging the order passed by appellate authori…