GST: No pre-deposit required in case tax is fully deposited – Calcutta High Court

Liakhat Ali Mallick Vs State of West Bengal & Ors. (Calcutta High Court) The Hon’ble Calcutta High Court in Liakhat Ali Mallick v. State of West Bengal [M.A.T. NO.823 of 2023 dated June 16, 2023] set aside the order of the Single Bench directing the assessee to deposit 20 per cent of the interest liability and directed the Appellate Authority to consider the appeal of the assessee on merits and held that, condition of deposit of 20 per cent need not be imposed since the same is not statutory requirement. Facts: Liakhat Ali Mallick (“the Petitioner”) aggrieved by the demand order of A...