Amit Kumar Singh Vs Assistant Commissioner of State Tax (Calcutta High Court)
In a recent ruling, the Calcutta High Court addressed the plight of taxpayers under the West Bengal Goods and Services Tax Act, 2017. The case involved challenges against orders under Sections 74 and 107 of the Act, highlighting the absence of a functional GST Appellate Tribunal (GSTAT).
The petitioner, Amit Kumar Singh, contested the order dated March 30, 2023, and the subsequent appellate decision of January 9, 2024, citing grounds for appeal under Section 112 of the Act. Due to the non-existence of an Appellate Tribunal, Singh approached the High Court seeking relief.
The crux of the matter revolved around the financial implications of deposit requirements pending appeal, exacerbated by the COVID-19 pandemic’s economic fallout. Singh’s counsel argued for exemption from pre-deposit obligations to prevent irreparable harm.
Conversely, state representatives emphasized compliance with tax obligations pending appeal, asserting that the petition should be dismissed unless taxes were paid or secured.
After hearing arguments, the Court balanced the interests of justice with Singh’s financial constraints. It ordered Singh to deposit 5% of the disputed tax amount, supplementing previous deposits, to stay any further demands until September 2024 or further court orders.
