2024 (1) TMI 1263 - HC - VAT and Sales Tax

Maintainability of petition - requirement of pre-deposit - it is contended that though the impugned order of the appellate authority is further appellable before the Tribunal but the said forum is not available at present - HELD THAT - List this matter for final hearing in the monthly list of April, 2024. If petitioner makes deposit of further 20% of the disputed remaining unpaid interest within two weeks from date and files proof of payment of the same before the authority concerned, no recovery proceeding shall be taken against the petitioner. This interim order shall continue till 30th April, 2024 or until further order whichever is earlier.

Summary

The High Court of Calcutta heard a writ petition challenging an order under the CGST Act. The appellate authority's decision was confirmed, but the petitioner argued that the Tribunal was not available for further appeal. The court allowed the petition to be heard after exchange of affidavits. The respondents were given four weeks to file an affidavit-in-opposition, and the petitioner had two weeks to reply. The matter was listed for final hearing in April 2024. The court issued an interim order stating that no recovery proceeding would be taken if the petitioner deposited 20% of the remaining unpaid interest within two weeks and provided proof of payment. This order would be in effect until April 30, 2024, or until further notice. Parties were instructed to have short written notes of arguments ready for the hearing.