2024 (1) TMI 1453 - HC - GST

Maintainability of petition - petitioner argues that although the order is further appellable to the Tribunal the Tribunal is currently unavailable prompting the High Court to entertain the writ petition - HELD THAT - Let the respondents file affidavit-in-opposition four weeks; petitioner to file reply thereto if any within two weeks thereafter. List this matter for final hearing in the monthly list of April 2024.

Summary

In the case before the Calcutta High Court, presided over by Justice Md. Nizamuddin, the petitioner has filed a writ petition challenging an order by the appellate authority under the CGST Act, which confirmed the adjudicating authority's decision. The petitioner argues that although the order is further appellable to the Tribunal, the Tribunal is currently unavailable, prompting the High Court to entertain the writ petition. The court has directed the respondents to file an affidavit-in-opposition within four weeks, with the petitioner allowed two weeks thereafter to file a reply. The matter is scheduled for a final hearing in April 2024. An interim order has been issued stating that if the petitioner deposits an additional 20% of the disputed unpaid interest within two weeks and provides proof of payment, no recovery proceedings will be initiated against them. This interim relief will remain effective until April 30, 2024, or until further orders. Both parties are instructed to prepare short written notes of arguments for the hearing.