Purulia Metal Casting Pvt. Ltd Vs Asst Commr, State Tax
Date: July 14, 2022
Subject Matter
Recovery of demand before expiry of time to appeal is a clear violation of Section 78
Summary
Admitted position of fact is that the adjudication order was passed on 14th December, 2021 while just within 49 days i.e. on 1 st February, 2022 respondent authorities concerned has recovered the demand in question which is a clear violation of the a…
Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned action of recovery of the demand arising out of the adjudication order dated 14t h December, 2021 by debiting from its electronic credit ledger such demand on 1st February, 2022 in violation of Section 78 of the WBGST Act, 2017 without giving any opportunity to the petitioner three mont…