Revenue Cannot Debit GST Ledger After payment of Pre-Deposit for Appeal

Jyoti Tar Products Private Limited & Anr. Vs Deputy Commissioner of State Tax (Calcutta High Court) Calcutta High Court has intervened in a dispute between a taxpayer, M/s Jyoti Tar Products Private Limited, and the state tax authorities, ruling that the revenue department cannot proceed with recovery actions or debit a taxpayer’s electronic ledger once the mandatory pre-deposit for filing an appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) has been made. The case, heard by the Calcutta High Court, arose after M/s Jyoti Tar Products Private Limited challenged an or...