P. G. Exim Private Limited Anr. Vs State of West Bengal $ Ors (Calcutta High Court)
The Calcutta High Court has stayed a GST demand against P.G. Exim Private Limited, acknowledging that the company lacks a functioning Appellate Tribunal to appeal the order. The company filed a writ petition challenging an appellate authority’s order dated October 21, 2024.
Justice Md. Nizamuddin, noting the absence of a constituted Appellate Tribunal, determined that the writ petition should be heard. The court referenced a prior order dated October 19, 2024, which noted that a substantial portion of the disputed tax had already been recovered. Based on this, the court stayed the demand raised in Form GST APL-04 until the writ petition is resolved or until further orders. The respondents were directed to file a counter-affidavit, and the case will be listed for hearing after the filing is complete.
Assessee Represented by Himangshu Kumar Ray, Advocate, High Court at Calcutta.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. Affidavit of service filed in Court is taken on record.
2. The instant writ petition has been filed, inter alia, challenging the order dated 21st October, 2024 passed by the appellate authority under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”).
