^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes

GST Forms

My Favourites ^New

GST Diary

GST Notebook

GST Staff Manager ^New

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

JYOTI TAR PRODUCTS PRIVATE LIMITED & ANOTHER vs. THE DEPUTY COMMISSIONER OF STATE TAX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Ankit Kanodia

Megha Agarwal

Piyush Khaitan

Res. Counsel

Anirban Ray

T. M. Siddiqui

Nilotpal Chatterjee

Petitioner / Applicant	JYOTI TAR PRODUCTS PRIVATE LIMITED & ANOTHER
Respondent	THE DEPUTY COMMISSIONER OF STATE TAX & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Apr 7, 2025
Order No.	WPA 1352 of 2025
Citation	2025(4) TAXREPLY 12974
Original Order
My Favorites	Add to Fav ☆ Add to favorites.

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
1. Challenging the order passed by the proper officer under Section 73 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”) dated 24th November, 2023, an appeal was filed before the appellate authority under Section 107 of the said Act. 2. Simultaneously, with the filing of the appeal, the petitioners had also deposited the pre-deposit as is required for maintaining the appeal. 3. The appeal was dismissed by an order dated 24th December, 2024, confirming the demand and penalty levied by the proper officer under the said Act. 4. Immediately, after the said order was passed, the petitioners had by communication in writing dated 31st December, 2024, intimated the respondents that being aggrieved by the order dated 24th December, 2024, the petitioners intend to file an appeal before the Appellate Tribunal. Since, the Appellate Tribunal has not been made operational, the petitioners, had in terms of Section 112 (8....