Calcutta HC Ordered Refund of GST Recovery Beyond Mandatory Pre-Deposit

Vidya Trading Co. & Anr. Vs Senior Joint Commissioner of State Tax Kolkata North Circle (Calcutta High Court) The writ petition before the Calcutta High Court challenges an appellate order dated March 12, 2025 passed under Section 107 of the West Bengal GST Act, 2017 and the CGST Act, 2017, which dismissed the petitioners’ appeal against an assessment order dated December 27, 2023 issued under Section 73 of the Acts. The petitioners contended that the very initiation of adjudication proceedings was barred by limitation because it relied on Notification No. 9/2023–Central Tax dated Marc...