GSTAT Division Bench Court No. Court I APL/28/KLK/2026 ATANU MONDAL .............Appellant Versus DIRECTOR, 1A 1 LOUDON MANSION 8/1/3 LOUDON STREET KOLKATA LOUDON STREET WBKOL 700017 LA MARTINIERE SCHOOL FOR BOYS, ONAYA FASHIONS PRIVATE LIMITED .............Respondent Counsel for Appellant Counsel for Respondent SHRI DIBYAJIT GHOSH, SUPERINTENDENT CGST Hon’ble Satya Gopal Chattopadhyay, Member(Judicial) Hon’ble Bijoy Kumar Kar, Member (Technical) ORDER Heard on Admission. We have heard Shri Dibyajit Ghosh, Superintendent CGST, appearing for the appellant department. Even though the amount involved is Rs.37.32 Lakhs, it appears from a careful perusal of the records by both of us as well as from the submissions of Mr. Ghosh that there are questions of law involved in the matter . Therefore, this matter should be heard by the Division Bench. The other side does not turn up. Issue fresh notice to the respondent to appear through its duly Authorised Representative and file response on the next date of hearing. The appellant department is also asked to appoint a duly Authorised Representative to conduct the case on its behalf on the next date of hearing. List the matter on 22-06-2026. (Satya Gopal Chattopadhyay) (Bijoy Kumar Kar) Dated: 08.06.2026