2024 (2) TMI 1409

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , the appellants have paid 30% of the disputed tax which is sufficient compliance of the requirement under Section 112 of the WBGST Act. Therefore, we are of the view that no further condition needs to be imposed on the appellants to be entitled for protection from coercive action by the Department for recovery. Accordingly, the appeal and the connected application are allowed and that portion of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ame so as to entitle the petitioners for protection from any coercive action for recovery. It is not in dispute that at the time when the appellants had filed an appeal before the Appellate Authority, 10% of the disputed tax was paid. Subsequently the appeal was disposed of by the Appellate Authority and challenging the same a writ petition was filed and at the time when the writ petition was ente .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X