2024 (2) TMI 1409 - HC - GST

Imposition of conditions so as to entitle the petitioners for protection from any coercive action for recovery - Section 112 of the WBGST Act - HELD THAT - As of now, the appellants have paid 30% of the disputed tax which is sufficient compliance of the requirement under Section 112 of the WBGST Act. Therefore, we are of the view that no further condition needs to be imposed on the appellants to be entitled for protection from coercive action by the Department for recovery. Accordingly, the appeal and the connected application are allowed and that portion of the order passed by the learned Single Bench dated 28.11.2023 directing the appellants to pay further 20% of the disputed tax is deleted and the respondent department is directed not to take any coercive action against the appellant for recovery.

Summary

The Calcutta High Court allowed an intra-Court appeal against an order directing the appellant to pay 20% of disputed tax for protection from coercive action. The appellants had already paid 30% of the disputed tax, meeting the requirement under Section 112 of the WBGST Act. The Court ruled that no further conditions need to be imposed for protection from recovery action by the Department.