Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (10) TMI 1673 - HC - GSTPrayer for quashing of the recovery proceeding initiated by the respondents vide notice issued u/s 79 of the WBGST/CGST Act 2017 - entitlement to a conditional protection - HELD THAT - Since the writ petition is pending and considering the prima facie case made out the petitioner is entitled to a conditional protection - There shall however be an unconditional interim order restraining the respondents from enforcing the notice dated 30th September 2024 in respect of the demand raised by the respondents in Form GSTDRC-07 for a period of two weeks from date. In the event the petitioner deposits an aggregate sum of Rs. 25 lakhs in five installments of Rs. 5 lakhs each and the first of such installment being paid within two weeks from date and the balance successive installments being paid within every two weeks therefrom with the respondent authorities the interim order passed herein shall continue till the disposal of the writ petition or until further order whichever is earlier. Application disposed off.
The Calcutta High Court, in CAN 2 of 2024, addressed an application seeking quashing of recovery proceedings initiated under Section 79 of the WBGST/CGST Act, 2017. Noting that a writ petition is pending and a prima facie case is established, the Court granted conditional interim relief. It issued an unconditional interim order restraining respondents from enforcing the notice dated 30th September 2024 related to demand in Form GSTDRC-07 for two weeks. The petitioner must deposit Rs. 25 lakhs in five installments of Rs. 5 lakhs each, with the first installment due within two weeks, to maintain the interim protection until disposal of the writ petition or further order. Any default in payment will result in automatic vacation of the interim order. The application was accordingly disposed of.
|