Sigma Power Product Private Limited and another Vs Additional Commissioner of Revenue (Calcutta High Court)
The Hon’ble Calcutta High Court in M/s. Sigma Power Product Private Limited and another v. Additional Commissioner of Revenue, Chandani Chowk, Dharmatola Circle and another stayed the demand made in Form GST DRC-07 dated 29th April, 2024 and from enforcing the order passed under Section 73 of the said Act dated 29th April, 2024 for the tax period April 2018 to March 2019 till the disposal of the writ petition, restraining the respondents from recovering any further sum.
The Learned Writ Court was of the view that a jurisdictional issue has been raised in the petition and the matter requires hearing. The Petitioner submitted that the recovery in the case had been made even prior to the period for filing of an ordinary appeal from an order passed under Section 73 of the CGST Act, though the respondents submit that such recovery has been made in accordance with the provisions of the CGST Act. The disputed question was that the action of the respondents are without jurisdiction, Therefore, the Hon’ble Court should direct the respondents to refund the amount recovered from the petitioners (90 per cent of the disputed amount of tax) by retaining 10 per cent of the demand and the petitioners may be permitted to prefer an appeal before the Appellate Authority.
