Kolkata HC Stays GST Recovery Over GSTAT Non-Constitution & CBIC Circular

Adani Wilmar Limited & Anr. Vs Deputy Commissioner of State Tax & Ors. (Calcutta High Court) The Kolkata High Court addressed a writ petition filed by Adani Wilmar Limited, challenging an appellate order dated June 18, 2024, issued by the respondent. The core of the petition revolved around the recovery of outstanding dues, particularly in light of a recent circular from the Ministry of Finance. This circular, numbered 224/18/2024-ST and dated July 11, 2024, provided guidelines concerning the recovery of dues when a first appeal has been disposed of, but the GST Appellate Tribunal (GST...