Barjinder Singh Kohli Vs Assistant Commissioner of Revenue & Ors
Date: November 2, 2025
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Om Narayan Rai
Subject Matter
Pre-Deposit Not Required for Appeals Against Penalty Only
Summary
The petitioner challenged an appellate order dated May 15, 2025, which dismissed their appeal against an adjudication order (dated January 7, 2025) on the twin grounds of delay and non-compliance with the statutory pre-deposit. Order-in-Original (OIO…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The petitioner is aggrieved by an order dated May 15, 2025 passed by the Appellate Authority under Section 107 of the WBGST Act, 2017 read with Section 107 of CGST Act, 2017. 2. The Appellate Authority has dismissed the petitioner’s appeal on the ground of delay and noncompliance with the condition of statutory pre-deposit. 3. The adjudica…