Absence of GSTAT: Calcutta HC to Hear Writ Petition Challenging GST Orders

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 Tr...