Pre-Deposit Not Required if Penalty Already Paid: Calcutta HC

Murshidabad Flour Mill Private Limited & Anr. Vs Joint Commissioner (Calcutta High Court) Pre-deposit is need not be paid, as penalty is paid by recovery of DGGI during investigation: Calcutta HC Background The payment of pre deposit for filing the appeal had been mandatory with effect from the erstwhile tax regime. Specifically, the customs and GST act does not allow to admit the appeal until such payment is made also the same is not “waived off” or “ set off”  in the absence of any specific reason. In the present  case, in catena to the same the facts are as below. Facts of the...