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JAI VENKTESH CONCAST PRIVATE LIMITED & OTHERS vs. THE DEPUTY COMMISSIONER OF STATE TAX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
BHATTACHARYYA
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Jitesh Sah.
Res. Counsel
Tapan Bhanja.
Bhaskar Prosad Banerjee

Petitioner / Applicant

JAI VENKTESH CONCAST PRIVATE LIMITED & OTHERS
Respondent THE DEPUTY COMMISSIONER OF STATE TAX & OTHERS
Court Calcutta High Court
State

West Bengal

Date May 12, 2023
Order No.

MAT/720/2023 IA NO: CAN/1/2023

Citation

2023(5) TAXREPLY 7461
Original Order
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ORDER

1. This intra court appeal by the writ petitioners is against the order passed by the learned Single Bench directing the appellants to pay 20% of the disputed tax within a time frame for being entitled to interim protection from recovery. 2. The question would be whether the appellants could be put on further condition after the appellants had paid 10% of the disputed tax while preferring an appeal before the first appellate authority. Under the Act any person aggrieved by the order passed by the first appellate authority, he is entitled to prefer an appeal to the Tribunal. However, the Tribunal is to be constituted which has necessitated the appellants to file the writ petition. 3. The issue involved in the writ petition is whether the State and the Central Authorities can proceed parallely with regard to the same set of facts and what would be the effect of Section 6(2)(b) the West Bengal Goods and Services Tax Act, 2017 which states that where a proper officer under the C....

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