Calcutta HC stays Recovery without Pre-Deposit Amid GSTAT Non-Constitution

Jaskaran Lunawat Vs State of West Bengal & Ors. (Calcutta High Court)

Calcutta HC Stays recovery proceeding, without Pre-Deposit due to Non-Constitution of GST Appellate Tribunal (GSTAT).

Introduction: The Calcutta High Court recently intervened in recovery proceedings related to the West Bengal Goods and Services Tax Act, 2017. In the case of Jaskaran Lunawat Vs State of West Bengal & Ors., the court granted a stay without pre-deposit, citing the non-constitution of the GST Tribunal.

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