01 jks 09.03.2026 Ct. 759 MAT 1520 of 2025 With CAN 1 of 2025 Nabadwip Internet and Cable Emporioum & Anr. Vs. The State of West Bengal & Ors. Mr. Himangshu Kumar Ray Ms. Shiwani Shaw Mr. Animitra Roy Mr. Subhasis Podder … … for the appellants Mr. Tanoy Chakraborty Mr. Saptak Sanyal … … for the respondents Learned Counsel appearing for the Appellants impugns the order dated 01.09.2025 passed by His Lordship, Hon’ble Justice Raja Basu Chowdhury. Perused Section 107 and 112 of the CGST Act, 2017. As the Hon’ble Justice Raja Basu Chowdhury, upon hearing the matter, has merely directed to exchange affidavits and requested the appellant to deposit 10 per cent of the disputed tax amount, over and above the sum already deposited with the Respondent pursuant to Section 107(6) of the Act, this Bench declines to interfere. Provided however, Learned Counsel appearing for the State is directed to file the affidavit-in-opposition forthwith. With the above observations, MAT 1520 of 2025 along with CAN 1 of 2025 stand disposed of. All parties shall act upon the server copy of this order duly downloaded from the official website of this Hon’ble Court. (Uday Kumar, J) (Rajarshi Bharadwaj, J.) 2