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HRIDAY KUMAR DAS vs. STATE OF WEST BENGAL AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
BIVAS PATTANAYAK

Pet. Counsel

Himangshu Kumar Ray

Shiwani Shaw

Subhasis Podder

Res. Counsel

T. Chamkraborty

T.m. Siddiqui

Petitioner / Applicant	HRIDAY KUMAR DAS
Respondent	STATE OF WEST BENGAL AND OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Sep 24, 2024
Order No.	FMA/1168/2024 IA NO: CAN/1/2024
Citation	2024(9) TAXREPLY 11079
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ORDER
ORDER 1. This intra court appeal by the writ petitioner is directed against an interim order dated 21st August, 2024 in WPA 9612 of 2024 by which the learned Single Bench while entertaining the writ petition challenging an order passed by the appellate authority under Section 107 of the WBGST/CGST Act, 2017 (the Act) granted a stay of the proceedings subject to the payment of 10% balance amount of the disputed tax. 2. The appellant is aggrieved by such condition and has raised several grounds including grounds touching upon the merits of the matter. 3. At the request of the learned advocates appearing for the appellant as well as the learned Government counsel appearing for the respondent/State, this court is inclined to dispose of the writ petition as well as this appeal by this common judgment and order. The first issue to be considered is whether the appellate authority was justified in enhancing the tax liability payable by the appellant/assessee in an appeal filed b....