Samrat Chatterjee Vs Union of India & Ors
Date: February 23, 2026
Subject Matter
Prior Deposit with CGST Authorities Treated as Statutory Pre-Deposit for Appeal, Appellate Order Set Aside
Summary
The High Court set aside the Appellate Authority's order which dismissed an appeal for non-compliance with the statutory pre-deposit condition. The Court directed the CGST Authorities to treat a previously deposited sum of Rs. 1,80,890 as a statutory…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. At the outset, it is submitted by the parties that there is a mistake in the amounts recorded in paragraph 3 at page 2 of the order dated January 05, 2026. Let the amounts typed as Rs. 1,41,910 and Rs. 26,920/- in the sixth line of paragraph 3 at page 2 of the said order dated January 5, 2026 be replaced by the amounts Rs. 1,52, 046 /- and…