Madhu Agarwal v. Joint Commissionerof Revenue, State Tax, Jalpaiguri Circle and Ors.
Case brief
What is this about?
GST Tribunal relegation; disposal of M.A.T 4 of 2026 (Madhu Agarwal v. Joint Commissioner of Revenue, State Tax, Jalpaiguri Circle & Ors.) arising from W.P.A. 1476 of 2025; Single Judge's judgement dated 28.07.2025 set aside for fresh consideration 'on a clean slate'; appellant's apprehension regarding observations in paragraph 11 of the judgement appreciated; Single Judge had not considered the Division Bench decision in Ram Kumar Sinha v. State of West Bengal, 2025 SCC OnLine Cal 6279; petitioner allowed to prefer appeal before the G.S.T. Tribunal; connected applications CAN 1 of 2026 and CAN 2 of 2026 disposed of.
What did the court decide?
Petitioner allowed to avail the remedy of appeal before the G.S.T. Tribunal; the judgement dated 28.07.2025 of the Hon'ble Single Judge in W.P.A. 1476 of 2025 set aside to enable fresh consideration; the appeal and the connected applications (CAN 1 of 2026 and CAN 2 of 2026) stand disposed of accordingly.