Subrata Mondal Vs Union of India & Ors (Calcutta High Court)
Calcutta High Court heard the writ petition filed by Subrata Mondal challenging the order-in-original dated 28 February 2024 issued by the Additional Commissioner, CGST & CX, Kolkata North Commissionerate under Section 73(1) of the Finance Act, 1994, read with Section 174(2)(e) of the CGST Act, 2017.
During the proceedings, counsel for the petitioner, Ms. Jha, submitted that the petitioner was ready and willing to pay the outstanding tax liability in installments, provided the appeal filed by the petitioner was heard on merits. She stated that a sum of ₹35,79,851.32 was available in the petitioner’s current account (No. 0122050012573) maintained with Punjab National Bank, which was under attachment. The petitioner sought lifting of the attachment so that the amount could be utilized for paying the tax dues in installments, subject to the outcome of the pending appeal. In support, a bank statement covering the period from 1 August 2025 to 28 October 2025 was placed on record.
Counsel for the respondents, Mr. Banerjee, opposed the request for installment payments and submitted that if the petitioner intended to pay the entire tax liability, the same should be done in one lump-sum payment.
