Case Law Details
Jai Venktesh Concast Private Limited Vs Deputy Commissioner Of State Tax (Calcutta High Court)
Case between Jai Venktesh Concast Private Limited and the Deputy Commissioner of State Tax, was heard by the Calcutta High Court. The writ petitioners filed an intra-court appeal against the order of the learned Single Bench, which directed them to pay 20% of the disputed tax for interim protection from recovery.
The appellants contended that they should not be subjected to further conditions after already paying 10% of the disputed tax while filing an appeal before the first appellate authority. They relied on a decision of the Bombay High Court, which stated that no hardship is caused to taxpayers due to the non-formation of the GST Appellate Tribunal.
On the other hand, the State Tax Authorities argued that the decision of the Bombay High Court does not bind them.
Calcutta High Court stayed the recovery proceedings without imposing any pre-condition. The authorities are restrained from taking any coercive steps for recovery until the disposal of the writ petition. The condition imposed by the learned Single Bench regarding the deposit of 20% of the disputed tax was set aside.
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