2024 (10) TMI 879 - HC - GST

Challenge to order passed by the appellate authority on 31st May 2023 passed under Section 107 of the WBGST / CGST Act, 2017 - HELD THAT - The petitioner, though has a statutory remedy in the form of an appeal, since the appellate tribunal is yet to be constituted, the present writ petition has been filed. The present writ petition should be heard. Taking note of the provisions of Section 112(8) of the said Act and the prima facie case made out by the petitioner, the petitioner should be directed to make payment of 10 per cent of the balance amount of the remaining amount of tax in dispute, in addition to the amount already deposited by the petitioner under Section 107(6) of the said Act with the respondents within two weeks from date. Let affidavit in opposition to the present writ petition be filed within a period of 6 weeks from date. Reply, thereto, if any be filed within 4 weeks thereafter.

Summary

The High Court of Calcutta heard a writ petition challenging an order passed under the WBGST/CGST Act, 2017. The appellate authority modified the demand made in the original order, considering recovery proceedings and tax pre-deposits. The petitioner sought a stay on the demand pending the constitution of the appellate tribunal. The court directed the petitioner to pay 10% of the remaining tax amount in dispute within two weeks and granted an unconditional stay on the demand for two weeks. Affidavits are to be filed within specified timelines.