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20% Pre-deposit for GST Appeal not includes Interest: Calcutta HC
Case Law Details
- Case Name
- Evergreen Construction Vs Commissioner of Commercial Taxes Government of West Bengal And Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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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,...
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