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U.B.S. EXPORTS INTERNATIONAL PRIVATE LIMITED AND ANOTHER vs. STATE OF WEST BENGAL AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA

Pet. Counsel

Pranit Bag

Rita Mukherjee

Ghanshyam Jha

Res. Counsel

T.m. Siddiqui

T. Chakraborty

Petitioner / Applicant	U.B.S. EXPORTS INTERNATIONAL PRIVATE LIMITED AND ANOTHER
Respondent	STATE OF WEST BENGAL AND OTHERS
Court	Calcutta High Court
State	West Bengal
Date	May 14, 2024
Order No.	MAT/798/2024 IA NO: CAN/1/2024
Citation	2024(5) TAXREPLY 10248
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ORDER
1. This intra court appeal by the writ petitioners is directed against the order passed by the learned Single Bench declining to grant any interim order and directing affidavit-in-opposition to be filed in the writ petition. 2. The said writ petition was filed challenging an order passed by the appellate authority which affirmed the order passed by the adjudicating authority. 3. The contention of the learned advocate appearing for the appellants is that the writ petition was filed before the learned Single Bench on the ground that the GST tribunal has yet to be constituted and had the appellants filed an appeal before the tribunal all that is required was a 20% mandatory pre-deposit and the appellants would be entitled to grant an interim order from further recovery. 4. It is a submission that as on date the department has recovered a sum of Rs. 86,39,418/- which is far more than 20% mandatory pre-deposit required to be made if an appeal is preferred to the tribunal. ....