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YASH KEDIA(Y AND K COMPANY) vs. ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
SUPRATIM BHATTACHARYA
Pet. Counsel
Pratip Mukherjee
Rahaul Agarwal
Res. Counsel
A. Ray
T. M. Siddiqui
D. Ghosh

Petitioner / Applicant

YASH KEDIA(Y AND K COMPANY)
Respondent ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Sep 16, 2022
Order No.

MAT 1179 of 2022 with IA No. CAN 1 of 2022

Citation

2022(9) TAXREPLY 6388
Original Order
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ORDER

Heard at length learned counsel for the parties. This intra court appeal is directed against the order passed by the learned Single Judge dated 22.07.2022 in WPA 15172 of 2022. The said writ petition was filed by the appellant praying for issuance of writ of certiorari to cancel the order dated 23.03.2022 passed under Section 74(9) of the WBGST Act, 2017/ CGST Act 2017. There were other consequential reliefs also sought for by the writ petitioner/appellant. The learned Single Judge was of the view that the order challenged in the writ petition is an appellable order and therefore declined to interfere with the order and affidavit-in-opposition was directed to be filed and also imposed a condition that if the appellant deposits 10% of the demand in question so that no coercive action will be taken against the appellant. Aggrieved by such order the appellant is before us. On perusal of the impugned order passed in the writ petition dated 23.03.2022, we find that the author....

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