GSTAT Non-Constitution: Calcutta HC Stays GST Demand Recovery

Balaram Halder Vs State of West Bengal & Ors. (Calcutta High Court) Calcutta High Court has granted interim relief in the case of Mukul Lahiri v. A. Ray, staying the enforcement of a tax demand issued by the Appellate Authority. The petitioner challenged the order dated October 24, 2024, arguing that tax recovery should be halted until the GST Appellate Tribunal (GSTAT)  becomes operational. The petitioner relied on Circular No. 224/18/2024-GST, issued by the Ministry of Finance on July 11, 2024, which provides guidelines for suspending recovery in such cases. The circular clarifies that ...