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Excess Earlier GST Recovery Qualifies as Pre-Deposit for GST Appeal: Calcutta HC
Case Law Details
- Case Name
- Nishant Ispat Private Limited & Anr. Vs State of West Bengal & Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Nishant Ispat Private Limited & Anr. Vs State of West Bengal & Ors. (Calcutta High Court)
The petitioners challenged an appellate order dated July 28, 2025, passed under Section 107 of the WBGST/CGST Act, 2017, by which their appeal against an adjudication order dated February 5, 2025 under Section 74 was dismissed for failure to make the mandatory statutory pre-deposit. Their grievances were twofold: first, that the order dated February 5, 2025 should not have been issued because earlier proceedings based on the same show-cause notice had already been dropped; and second, that the app...
