2023 (6) TMI 1360 - HC - GST

Maintainability of appellate order - protection from any coercive action of recovery if 10% of the disputed tax is paid - HELD THAT - In view of the legal position and availability of alternative remedy, no relief to be granted to the petitioner in this writ petition except granting liberty to the petitioner to file statutory appeal before the appellate authority concerned within 15 days from date, subject to compliance of all other formalities and if petitioner files the statutory appeal within the time stipulated, the appellate authority concerned will not raise the issue of limitation and shall decide such appeal to be filed on merit. Petition disposed off.

Summary

The Calcutta High Court dismissed the writ petition challenging an order by the WBGST authority. Petitioner can file a statutory appeal within 15 days without limitation issues. Case citation: 2023 (6) TMI 1360 - CALCUTTA HIGH COURT.