Pradhan Mantri Matsya Kisan Samridhi Sah-Yojana, Janpath, New Delhi

Heard Sri R.K. Ojha, learned Senior Counsel assisted by Shri Akhilesh Kumar Singh, learned counsel for the petitioner and Sri Manish Kumar, learned Standing Counsel, who appears for State-respondents.

This application under Article 226 of the Constitution of India is directed against an order dated June 23, 2025 passed by the Joint Commissioner, CGST & Central Excise (Appeal), Siliguri Appeal Commissionerate.

The petitioner is aggrieved by an order dated May 15, 2025 passed by the Appellate Authority under Section 107 of the WBGST Act, 2017 read with Section 107 of CGST Act, 2017.

Heard Sri R.K. Ojha, learned Senior Counsel assisted by Shri Prashant Mishra, learned counsel for the petitioner and Sri Rahul Malviya, learned Standing Counsel, who appears for State-respondents.

. Heard Sri Abhinav Gaur, learned counsel for the petitioner, Sri Ankur Agarwal, learned counsel for the revenue and Sri Anand Kumar Tiwari, learned counsel for the Union of India.

By means of instant writ petition, the petitioner has assailed the order dated 23.06.2022 passed by the Additional Commissioner Grade-2 (Appeal)-I, State Tax, Agra/respondent no.1 and the order dated 30.09.2021 passed by the Assistant Commissioner State Tax, Sector-4 Agra/respondent no.2 for the period August 2018 passed under Section 74 of the GST Act, 2017.

Heard learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned ACSC for the State - respondents.

Central Cottage Industries Corporation of India Limited, Janpath, New Delhi

Employees State Insurance Corporation, Udaipur, Rajasthan

Bureau of Indian Standards, Ahmedabad, Gujarat

Employees State Insurance Corporation, Pune, Maharashtra