East India Shipping Agency Vs State of West Bengal and others (Calcutta High Court)
Summary: The Calcutta High Court in the case of M/s East India Shipping Agency vs. State of West Bengal (Writ Petition No. 13030 of 2024) has directed the Revenue Department to allow the Petitioner to file an appeal for the disputed tax periods from 2020-21 to 2022-23. This ruling came after the Petitioner faced technical issues on the GST portal, preventing the filing of the composite appeal for the entire period under the order dated December 18, 2023, which covered April 2018 to March 2023. The Petitioner had responded to a Show Cause Notice issued in September 2023, but due to portal limitations, they could not file the appeal for the tax periods they wished to contest. The Court recognized that the portal’s technical issues hindered the appeal process and directed the Revenue Department to allow the filing of an appeal for the part period.
Introduction: In its judgment, the Calcutta High Court noted that the Petitioner must comply with the conditions under Section 107(6) of the CGST Act. This includes paying the full amount of tax, interest, fines, fees, and penalties for the periods not under dispute, along with 10% of the disputed tax for the periods of the appeal. Once these payments are made, the Court mandated that the Appellate Authority should admit the appeal and dispose of it on merits within eight weeks. The Petitioner has been given three weeks to submit the appeal. The ruling ensures that the Petitioner can pursue their appeal while adhering to legal requirements for partial appeal filing due to technical difficulties.
