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Case Law Details

Case Name : Sanjay Kedia Vs Assistant Commissioner State Tax (Calcutta High Court)
Appeal Number : WPA 6831 of 2023
Date of Judgement/Order : 13/04/2023
Related Assessment Year :

Sanjay Kedia Vs Assistant Commissioner State Tax (Calcutta High Court)

By this writ petition, petitioner has chllenged the impugned order of the appellate authority dated 13th January, 2023 under Section 107 of the WBGST Act, 2017 and further the impugned order of petitioner’s bank account dated 10th February, 2023 being Annexure P-8 to the writ petition. Though the aforesaid order of the appellate authority is an appellable order before the tribunal but the said forum is not available at present. It is also the case of the petitioner that the statutory period for filing the appeal under the statute is 90 days as per Section 112 of the WBGST Act has not expired and as per Section 78 of the WBGST Act, the respondent WBGST authority is not entitled to take coercive step before the expires of statutory period of filing the appeal. In this case, it appears from record that before the expiry of statutory period of limitation for filing the appeal, the respondent WBGST authority concerned has taken coercive action of recovery by way of issuing bank attachment order.

Considering the facts and circumstances of this case and in view of non-availability of the appellate forum at present against the impugned order of the appellate authority, this writ petition is entertained and the issues involved will be decided on affidavits to be filed by the respondents.

Let the respondents file affidavit in opposition within four weeks; reply thereto, if any, to be filed by the petitioner within two weeks thereafter.

The matter shall appear in the monthly list of July, 2023.

There will be stay of the impugned order of attachment of the bank account dated 10th February, 2023 being Annexure P-8 to the writ petition on condition that petitioner shall deposit 20% of the disputed tax within seven days and if such deposit is made within the time stipulated herein the order of stay of the impugned order dated 10th February, 2023 will continue till the disposal of the writ petition.

The respondent bank shall allow the petitioner to operate the bank account in question on filing the documents in proof of making the aforesaid deposit of 20% of the disputed tax.

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