GST: Division Bench of Calcutta High Court Set aside the Adjudication order on facts

Mohammad Sikandar Ali Vs Assistant Commissioner (Calcutta High Court)

Hon’ble Division Bench of Calcutta HC set aside the adjudication order on the facts and Circumstances subject to payment of further Rs. 1.00 lakh and lifted the bank attachment.

FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT

1. This intra court appeal by the writ petitioner is directed against the order dated 11.04.2023 passed by the learned Single Bench in WPA 6923 of 2023 refusing to grant any interim order while entertaining the writ petition challenging an order passed by the appellate authority rejecting the appeal filed by the appellant as against the demand of tax on the ground of limitation.

2. At the request of the learned advocates on either side, the writ petition itself is taken up for hearing along with this appeal.

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