2025 (4) TMI 803 - HC - GST

Stay of demand / recovery of GST - Absence of a constituted Appellate Tribunal under Section 112 of West Bengal/Central Goods and Services Tax Act 2017 - HELD THAT - Noting that that the petitioners have a statutory right in the form of an appeal before the Appellate Tribunal and the said Appellate Tribunal under Section 112 of the said Act is yet to be constituted the writ petition should be heard. Let affidavit-in-opposition to the present writ petition be filed within a period of eight weeks from date. Reply thereto if any be filed within four weeks thereafter - Since the petitioners have 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 27th September 2024 for a period of four weeks from date.

Summary

In the case before the Calcutta High Court, the petitioners challenged an order dated 27th September 2024, issued by the Appellate Authority under Section 107 of the West Bengal/Central Goods and Services Tax Act, 2017. The order pertained to the tax period from July 2017 to March 2018, and was issued in Form GST APL-04. The petitioners filed a writ petition due to the absence of a constituted Appellate Tribunal under Section 112 of the Act, which is necessary for their statutory right to appeal.The court, acknowledging the petitioners' prima facie case, granted an unconditional stay on the demand made in Form GST APL-04 for four weeks. The court further ordered that if the petitioners pay 10% of the disputed tax amount, in addition to the amount already deposited under Section 107(6) of the Act, within this period, the interim stay will continue until the writ petition is resolved or further orders are issued. The court also set timelines for filing affidavits and allowed for the case to be mentioned for inclusion in the list after the affidavit exchange period.