Megacity Cement Pvt. Ltd. & Anr. Vs Deputy Commissioner
Date: November 19, 2025
Subject Matter
Matter remanded to the Appellate Authority to specifically test the veracity of the petitioners’ contention on upload date
Summary
The petitioner challenged two orders: Appellate Order (May 23, 2023): Dismissed the petitioner's appeal (against an OIO dated March 10, 2022) on the sole ground of being barred by limitation . Subsequent OIO (January 31, 2025): A later demand order i…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This writ petition is directed against two orders – the first being an order dated May 23, 2023 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 thereby dismissing the petitioners’ appeal against an order dated March 10, 2022 passed under Section 74 of the said Act of 2017 and the second – an order d…