Vidya Trading Co. & Anr. Vs Senior Joint Commissioner of State Tax Kolkata North Circle (Calcutta High Court)
Date: November 23, 2025
Subject Matter
GST Authorities Cannot Recover Tax Exceeding Statutory Pre-deposit During Appeal Process
Summary
The High Court allowed the writ petition in part, directing the GST authorities to refund any amount recovered in excess of the statutory pre-deposit requirements for appeals under Sections 107(6) and 112(8) of the CGST/WBGST Act. This decision was b…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. As prayed for, the Central GST Authorities may be added as parties to the writ petition. A copy of the writ petition may be served upon the added respondents within a week from date. 2. Anurag Roy who usually appears on behalf of the CGST authorities submits that he has instruction to appear in this matter. In such view of the matter servic…