Writ merely insisting deferring of GST recovery proceedings not maintainable: Calcutta HC

Anis Patel Vs Assistant Commissioner (Calcutta High Court) Calcutta High Court held that writ petition insisting deferring the GST recovery proceedings without challenging the appellate order is not maintainable. Accordingly, writ dismissed. Facts- The petitioner insists that this Court should indefinitely defer the recovery of the demand raised by the respondents in GST Form DRC -07 dated 31st March, 2023 for the tax period April, 2021 to March 2022, for at least till such time the appellate tribunal is constituted. Conclusion- From judgment delivered in Rochem India Pvt. Ltd. it appears that...