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 case
The Investigation had been initiated by the DGGI against the petitioner and had demanded to pay the sum of Rs.8,73,86,825/- and a sum of Rs.5,50,62,464/- towards the tax and penalty. However, the penalty had been duly discharged by the petitioner due to compelling by the Adjudicating Authorities. The same had been disputed before the single judge bench which is due for adjudication on the various grounds.
The Petitioner had preferred a intra court appeal before the High Court of Calcutta aggrieved by the order issued by the Single judge bench in which they have denied to grant any interim order instead provided time to the respondents for filing the affidavit in opposition within the timeline.
