Excess Earlier GST Recovery Qualifies as Pre-Deposit for GST Appeal: Calcutta HC

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...