GST Appeal Restored as 10% Recovery Meets Statutory Pre-Deposit Requirement

Arup Kumar Chatterjee Vs Assistant Commissioner of State Tax (Calcutta High Court) The petitioner, Arup Kumar Chatterjee, filed a writ petition challenging the order dated May 11, 2023, passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017. The impugned order had dismissed the petitioner’s appeal against an earlier order dated November 16, 2022, issued under Section 74 of the Act, on the ground of non-compliance with the statutory pre-deposit requirement. The petitioner contended that the pre-deposit was sought to be waived because the demand was allegedl...