G.L. Kundu & Sons Steel (P) Ltd. Vs Deputy Commissioner State Taxes (Calcutta High Court)
Introduction: The recent judgment by the Calcutta High Court in G.L. Kundu & Sons Steel (P) Ltd. vs Deputy Commissioner State Taxes sheds light on the filing of a writ petition for interim protection when the Appellate Tribunal is not constituted. The case revolves around the appeal filed by G.L. Kundu and Sons Steel challenging the appellate order under the West Bengal Goods and Services Tax Act, 2017. The Hon’ble Calcutta High Court in the case of G.L. Kundu and Sons. Steel (P) Ltd. v. Deputy Commissioner State Taxes [WPA No. 2462 of 2023 dated January 08, 2024] disposed of the writ petition, thereby holding that, writ petition can be filed for interim protection when Appellate Tribunal has been constituted.
Facts:
G.L. Kundu and Sons Steel (P.) (Ltd.) (“the Petitioner”) filed a writ petition appeal against the appellate order passed under Section 107 of the West Bengal Goods and Services Tax Act, 2017 (“the WBGST Act”) for the period of 2018-2019 on the ground that the appellate tribunal has not been constituted till date.
Issue:
Whether Writ Petition can be filed for interim protection when Appellate Tribunal is not constituted?
Held:
The Hon’ble Calcutta High Court in WPA No. 2462 of 2023 held as under:
