08.08.2025 Sl. No. 1436

ML

Ct. 05

Sayandeep

With

CAN 1 of 2025

Dinesh Infraprojects Private Limited & anr.

Vs.

The State of West Bengal & ors.

Mr. Himangshu Kumar Ray

Mr. Subhasis Podder

Mr. Shiwani Shaw Mr. Animitra Roy Mr. Anish Mandal

Mr. Gaurav Chakraborty

Mr. Piyas Chowshury …For the petitioners

Mr. Tanoy Chakraborty

Mr. Saptak Sanyal

…For the State

In Re : CAN 1 of 2025

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 authority under Section 107 of the said Act dated 31^st March, 2023. The writ petition has been conditionally admitted by an order dated 12^th December, 2023 passed by a Co-ordinate Bench of this Court. The petitioner has complied with the condition and the impugned demand raised by the respondents has

since been stayed.

3. Mr. Chakraborty, learned advocate appearing for the State/applicant would contend that the order passed by the appellate authority is erroneous insofar as the same does not take into consideratio