The High Court set aside a two-page, Unreasoned GST appellate order under section 107 of WBGST Act, 2017 and Remanded appeal for Fresh Consideration.

The matter had been remanded by the tribunal solely for quantification with detailed directions. It held that no substantial question of law arose from the Tribunal’s order

The Court relied on Leema Resorts P. Ltd. v. C.G. Suryakant (1995), where the Madras High Court held that compliance with a court order prohibiting TDS deduction shields the payer from "assessee in default" liability under Section 201.