Case Law Details
Kajal Dutta Vs Assistant Commissioner of State Tax (Calcutta High Court)
The learned Advocate appearing for the appellant submitted that garnishee proceedings have been initiated by the authorities by way of attachment of the appellant’s bank
When the appeal was presented, the mandatory pre-deposit of 10% of the disputed tax has been complied with by the appellant. If that be so, no coercive action should be taken against the appellant till the appeal is heard and disposed of. In terms of the above direction, the appellant is granted liberty to file an appropriate interim application in the appeal petition and the appellate authority shall consider the same and pass appropriate orders for the purpose of lifting the garnishee order and the bank attachment. The appellant shall file the application in the statutory appeal not later than 10th February, 2023.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. This intra-Court appeal filed by the writ petitioner is directed against the order dated 18th November, 2022 passed by the learned Single Bench in W.P.A. No.22764 of 2022. In the said writ petition, the appellant had challenged the correctness of the order passed by the Senior Joint Commissioner of Commercial Taxes, Durgapur Circle dated 17th August, 2022, who is the appellate authority under the provisions of the GST Act, 2017 read with the GST Rules. The appeal had been dismissed on the ground of limitation. The learned Single Bench declined to interfere with the said order and challenging the correctness of the order passed in the writ petition, the appellant had filed the present appeal.
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