Shaikh Sons & Co And Anr. Vs Union of India And Ors. (Calcutta High Court)
The Calcutta High Court reviewed an intra-court appeal in the case of Shaikh Sons & Co and Anr. vs Union of India and Ors., focusing on a dispute regarding a pre-deposit for filing a GST appeal. The appellants challenged a single-bench order that required them to pre-deposit ₹3,00,000, in addition to the statutory 10% of the disputed tax amount. They contended that the additional pre-deposit imposed by the lower court was excessive and contrary to statutory requirements.
The High Court agreed with the appellants, modifying the order to require only a 10% pre-deposit of the disputed tax, in compliance with statutory provisions. The court directed the appellants to make this deposit within ten working days and file their appeal electronically. Upon compliance, the attachment order issued on 24th July 2024 would be revoked, allowing the appellants to operate their bank account. The appellate authority was instructed to resolve the case expediently, ensuring a personal hearing for the appellants’ representatives. Failure to comply with the revised order would result in the automatic dismissal of the appeal.
Assessee was represented by Advocate Himangshu Kumar Ray
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
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