GST Pre-Deposit Upheld as Mandatory Despite GSTAT Not Being Operational: Calcutta HC

Mphasis Engineers Co-operative Contract And Construction Society Limited Vs Senior Joint Commissioner (Calcutta High Court)

The Calcutta High Court considered an intra-court appeal filed by an assessee against an order dated 19 August 2025 passed by a learned Single Judge in WPA 1608 of 2025. By the impugned order, the Single Judge invoked the provisions of Section 112 of the West Bengal Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017.

The appellant contended that the authorities lacked jurisdiction to invoke the provisions of the Act, 2017 on the

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