Amit Kumar Singh Vs Assistant Commissioner of State Tax (Calcutta High Court)
In a significant ruling, the Calcutta High Court addressed the challenges faced by taxpayers due to the non-constitution of the GST Appellate Tribunal. The case, Amit Kumar Singh Vs Assistant Commissioner of State Tax, highlights the court’s consideration of financial constraints and procedural delays, providing interim relief to the petitioner.
Amit Kumar Singh filed a writ petition challenging the order dated March 30, 2023, under Section 74 of the West Bengal Goods and Services Tax Act, 2017, and the appellate order dated January 9, 2024, under Section 107 of the same Act. The crux of the petition was the absence of an Appellate Tribunal as mandated by Section 112 of the Act, which left the petitioner without a viable appellate mechanism.
Petitioner’s Argument:
- Advocate Roy Choudhury argued that the absence of the GST Appellate Tribunal impeded the petitioner’s right to appeal.
- Highlighted the financial hardships due to the Covid-19 pandemic, seeking exemption from the pre-deposit required under Section 112.
Respondent’s Argument:
- Advocate Siddiqui for the State contended that despite the tribunal’s non-constitution, the petition should not proceed unless the petitioner pays or secures the taxes determined by the authorities.
Court’s Consideration
