Nishant Ispat Private Limited & Anr. Vs State of West Bengal & Ors
Date: December 2, 2025
Subject Matter
Pre-deposit requirement already satisfied because the Revenue had recovered an excess amount from the taxpayer previously
Summary
The High Court set aside the Appellate Authority's order, which had dismissed the petitioner's appeal for non-compliance with the mandatory statutory pre-deposit condition. The Court ruled that the pre-deposit requirement was already satisfied becaus…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The petitioners are aggrieved by an order dated July 28, 2025 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 (hereinafter referred to as the ‘said Act of 2017’) whereby the petitioners’ appeal against an order dated February 5, 2025 passed under Section 74 of the said Act has been dismissed on the…