Pre-Deposit Cannot Be Retrospectively Applied to GST Penalty Appeals: Calcutta HC

Barjinder Singh Kohli Vs Assistant Commissioner of Revenue & Ors. (Calcutta High Court) Barjinder Singh Kohli (“Petitioner”) filed a writ petition before the Calcutta High Court challenging the dismissal of his appeal by the Appellate Authority under Section 107 of the West Bengal GST Act, 2017 (WBGST Act) read with Section 107 of the Central GST Act, 2017 (CGST Act). The appellate order dated May 15, 2025, rejected the petitioner’s appeal on two grounds: delay in filing and non-compliance with the statutory pre-deposit requirement. The original adjudication order under Section 74, d...