20% Pre-deposit for GST Appeal not includes Interest: Calcutta HC

Evergreen Construction Vs Commissioner of Commercial Taxes Government of West Bengal And Ors. (Calcutta High Court) Evergreen Construction has filed an intra-court appeal against an interim order requiring them to deposit 20% of disputed unpaid interest. The dispute arises from an adjudication order demanding interest due to delayed tax return filings for the relevant financial year. The appeal argues that the GST Act’s provisions do not mandate such a pre-deposit for appeals to the appellate tribunal. The central argument revolves around the interpretation of Section 112 of the GST Act,...