Writ Petition can be filed for interim protection when Appellate Tribunal is not constituted

G.L. Kundu & Sons Steel (P) Ltd. Vs Deputy Commissioner State Taxes (Calcutta High Court) Introduction: The recent judgment by the Calcutta High Court in G.L. Kundu & Sons Steel (P) Ltd. vs Deputy Commissioner State Taxes sheds light on the filing of a writ petition for interim protection when the Appellate Tribunal is not constituted. The case revolves around the appeal filed by G.L. Kundu and Sons Steel challenging the appellate order under the West Bengal Goods and Services Tax Act, 2017. The Hon’ble Calcutta High Court in the case of G.L. Kundu and Sons. Steel (P) Ltd. v. Deputy ...