Mphasis Engineers Co-operative Contract And Construction Society Limited Vs Senior Joint Commissioner
Date: November 18, 2025
Subject Matter
Interim Order Directing Pre-deposit for Appeal to Non-Functional Tribunal Upheld
Summary
The High Court upheld an interim order passed by a Single Judge directing an assessee to make a pre-deposit under Section 112 of the CGST/WBGST Act, 2017, for an appeal. The Court found no perversity or jurisdictional error in the exercise of discret…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Appeal is at the behest of an assessee and directed against order dated August 19, 2025 passed in WPA 1608 of 2025. 2. By the impugned order, learned Single Judge invoked the provisions of Section 112 of the WBGST/CGST Act, 2017. 3. Learned Advocate appearing for the appellant submits that, there is a issue of jurisdiction with regard to th…