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2024 (3) TMI 676 - CALCUTTA HIGH COURTLack of mention regarding tax demand in the show cause notice - Apparent discrepancy in treatment of refund claim and tax demand. - Scope for granting interim order on the writ petition - HELD THAT:- When the order was tested before the Appellate Authority, namely, the Joint Commissioner (Appeals), CGST & CX, Appeal-II Committee, Kolkata, it is found that the order only deals with the correctness of the rejection of the refund claim and there is no mention about anything with regard to the demand of tax to the tune of Rs.29,63,488/-. That apart, till date no demand notice was issued. The appeal along with the connected application stand disposed of granting liberty to the appellant to file a fresh stay application before the learned Single Bench as and when demand notice is issued by the respondent Department and if such an application is filed the learned Single Bench is requested to consider the same on merit.
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