Dhananjoy De Vs Superintendent of Central Tax Audit
Date: November 11, 2025
Subject Matter
Pre-deposit for appeal should be based on the disputed tax amount, not the total demand
Summary
The petitioner challenged an Appellate Order dated July 24, 2025, which dismissed their appeal on the twin grounds of delay and non-fulfillment of the mandatory pre-deposit. Delay: The appeal was filed 27 days beyond the initial 3-month limitation bu…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Affidavit of service filed in Court today is taken on record. 2. The petitioner assails an order dated July 24, 2025 passed by the appellate authority under Section 107 of the CGST Act, 2017 whereby the petitioner’s appeal against an order dated June 20, 2023 passed under Section 74 of the said Act of 2017 was dismissed on the twin grounds…