2025 (2) TMI 1158 - HC - GST

Maintainbaility of petition - availability of alternative remedy of statutory right of appeal - HELD THAT -Having considered the materials on record as also taking note of the fact that the Appellate Tribunal is yet to be constituted it is opined that the petition should be heard. Since the petitioner has been able to make out a prima facie case there shall be an unconditional stay of the demand made in Form GST APL 04 dated 17th September 2024 for a period of three weeks from date - In the event the petitioner makes payment of 10% of the balance amount of tax in dispute in addition to the amount already deposited in terms of Section 107 (6) of the said Act within three weeks from date the interim order passed herein shall continue till the disposal of the writ petition or until further order whichever is earlier. Let affidavit-in-opposition to the present writ petition be filed within a period of six weeks from date. Reply thereto if any be filed within four weeks thereafter.

Summary

The Calcutta High Court considered a writ petition challenging an order issued under the West Bengal/Central Goods and Services Tax Act, 2017. The petitioner sought a stay on the demand raised by the respondents, citing the pending constitution of the Appellate Tribunal. The Court granted an unconditional stay on the demand for three weeks and specified conditions for continuation of the stay. The Court directed the filing of an affidavit-in-opposition within six weeks and allowed mentioning for inclusion in the list after the exchange of affidavits.