Calcutta HC Stays GST Demand Pending GST Appellate Tribunal Formation

Hriday Kumar Das Vs State of West Bengal & Ors. (Calcutta High Court) In the case of Hriday Kumar Das Vs State of West Bengal & Ors., the Calcutta High Court dealt with a writ petition challenging the appellate authority’s order dated 31st May 2023, issued under Section 107 of the WBGST/CGST Act, 2017. The petitioner had initially appealed against an order passed under Section 74 of the Act, related to the tax period from April 2019 to March 2020. The appellate authority had modified the original tax demand, taking into account the amounts recovered, pre-deposited taxes, and the ...