Evergreen Construction Vs Commissioner of Commercial Taxes, WB
Date: April 9, 2024
Subject Matter
Pre-deposit obligation is confined to the disputed tax quantum, excluding penalties, fees, and interest
Summary
The case involves an appeal against an interim order passed in relation to a dispute over unpaid interest under the GST Act. The appellant argued that the requirement to pre-deposit 20% of the remaining amount of tax in dispute, as per Section 112, s…
1. This intra court appeal by the writ petitioner is directed against an interim order dated 25.01.2024 passed in WPA 28335 of 2023 by which the appellants were directed to deposit 20% of the disputed remaining unpaid interest within a time frame. 2. The learned advocate for the appellants contended that in terms of Section 112 of the GST Act if the appellants were to approach the appellate tribun…