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I-KARB E-SOL PRIVATE LIMITED & ANR. vs. THE JOINT COMMISSIONER OF STATE TAX BEHALA CHARGE & ORS.
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Jawed Ahmed Khan
Talha Ahmed Khan
Bhaskar Sengupta
Res. Counsel
Anirban Ray
T. M. Siddiqui
Ranjan Kumar Sinha

Petitioner / Applicant

I-KARB E-SOL PRIVATE LIMITED & ANR.
Respondent THE JOINT COMMISSIONER OF STATE TAX BEHALA CHARGE & ORS.
Court Calcutta High Court
State

West Bengal

Date Jun 11, 2025
Order No.

WPA 2160 of 2025

Citation

2025(6) TAXREPLY 13655
Original Order
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ORDER

1. The affidavit-of-service filed in Court today is taken on record. 2. Challenging, inter alia, the order dated 29th August, 2024 refusing to entertain the appeal by reasons of failure on the part of the petitioners to make payment of pre-deposit as is required under Section 107(6) of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”), the instant writ petition has been filed. 3. Challenging the order passed under Section 73 of the said Act dated 20th March, 2024 for the tax period of April, 2018 to March, 2019 which was preceded by a show-cause notice dated 18th December, 2023, an appeal was filed before the appellate authority under Section 107 of the said Act. The petitioners did not comply with the mandatory requirement for payment of pre-deposit and on the contrary by letter dated 20th August, 2024 has expressed that the petitioner no.1 was on the verge of financial catastrophe and had huge financial crunch and liabilities, accordingly the....

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