Calcutta HC Grants Stay on Demand Due to Non-Constitution of GSTAT

Rockfield Mining and Minerals Pvt. Ltd. & Anr. Vs State of West Bengal & Ors. (Calcutta High Court) In the case of Rockfield Mining and Minerals Pvt. Ltd. & Anr. Vs State of West Bengal & Ors., the Calcutta High Court issued an unconditional stay on the demand arising from an appellate order for two weeks. The order was issued in light of the non-constitution of the Goods and Service Tax Appellate Tribunal (GSTAT). Justice Rajarshi Bharadwaj observed that if the petitioner deposits 10% of the balance tax amount in dispute, in addition to the pre-deposit under Section 107(6) of ...