N.22Sl WPA 7702 of 2025

151/CL

18.02.26 Shinryo Suvidha Engineers India Pvt. Ltd.

Sl-15 v.

Ct.551 State of West Bengal & Ors.

(S.R.)

Mr. Kumarjit Das Ms. Mou Saha … for the petitioner.

Mr. Tanoy Chgakraborty Mr. Saptak Sanyal … for the State.

1. Exception to the report in the form of an affidavit filed on behalf of the petitioner is taken on record.

2. This writ petition has been filed challenging an order dated October 29, 2024 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 (hereafter the ‘said Act of 2017’) whereby the petitioner’s appeal against the adjudication order dated August 7, 2023 passed under Section 73 of the said Act of

2017 has been dismissed.

3. The principal ground of challenge that was canvassed before this Court was that although a date of hearing was fixed on September 27, 2024 by the appellate authority, the petitioner was not granted hearing on the said date. However, from the report in the form of an affidavit that has been September 27, 2024 at 3.00 p.m., the petitioner had furnished certain documents to the appellate authority by email without recording any objection of the nature canvassed in Court today. Such mail does not