Case Law Details
H.M. Leisure Vs State of West Bengal (Calcutta High Court)
It is trite law that when an appeal provision has been provided under the statute, the Authorities are not allowed to recover the amount payable unless there are extenuating circumstances. In the present case the dispute is with regard to classification issue, and therefore, I am of the view, the authorities have acted in haste in recovering the entire amount within the period of three months wherein there is a provision of appeal under Section 112 of the said Act before the Appellate Court.
FULL TEXT OF THE HIGH COURT JUDGMENT
This writ petition has been filed by the petitioner under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the recovery of Rs. 1,41,10,717/- subsequent to passing of the orders dated September 30, 2019 and October 18, 2019 by the First Appellate Authority.
Learned Counsel appearing on behalf of the petitioner submits that he has a right to file an appeal before the learned Tribunal under Section 112 of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act). He further submits that this appeal is required to be filed within three months of passing of the order by the First Appellate Authority and the appeal is admissible by the learned Tribunal upon payment of 20% of the remaining amount of tax in dispute.
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