2023 (11) TMI 1365 - HC - GST

Challenge to impugned order - appellable order or not - appropraite forum or not - HELD THAT - Though the aforesaid impugned order is appellable order under the statete before the Tribunal but since the said forum is not available at present this writ petition is being entertained and the issues involved in this writ petition cannot be adjudicated without calling for affidavits from the respondents. Let the respondents file affidavit in opposition within four weeks; reply thereto if any to be filed by the petitioner within two weeks thereafter - There shall be no coercive steps for recovery of the demand in question arising out of the impugned order of the appellate authority concerned if petitioner pays further 20% of the disputed amount of tax within a period of ten days from date. List the matter for final hearing in the monthly list of February 2024.

Summary

In the judgment from the Calcutta High Court, presided over by Justice Md. Nizamuddin, the petitioner challenges an appellate order dated August 9, 2023, under the WBGST Act. Although this order is typically appealable before a tribunal, the writ petition is entertained due to the tribunal's unavailability. The court has ordered the respondents to file an affidavit in opposition within four weeks, with the petitioner allowed two weeks for a reply.The court has issued an interim order preventing coercive recovery actions on the disputed tax demand, contingent on the petitioner depositing an additional 20% of the disputed tax amount within ten days. Failure to comply will nullify the interim protection, allowing the respondent authority to proceed legally. The matter is scheduled for final hearing in February 2024, with parties instructed to prepare short written notes of arguments.