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2025 (5) TMI 1215 - HC - GSTDemand made in Form GST APL 04 - challenged the order under Section 107 of the CGST/WBGST Act 2017 - mandate of Section 112 (8) - HELD THAT - Since the petitioner has been able to make out a prima facie case and having regard to the mandate of Section 112 (8) of the said Act the petitioner should be directed to deposit 10% of the remaining amount of tax in dispute in addition to the amount already deposited under Section 107(6) of the said Act. There shall be an unconditional stay of the demand made in Form GST APL 04 dated 9th December 2024 for a period of four weeks from date. In the event the petitioner deposits 10% of the balance amount of tax in dispute in addition to the amount already deposited in terms of Section 107(6) of the said Act within four weeks from date the interim order passed herein shall continue till the disposal of the writ petition or until further order whichever is earlier.
The Calcutta High Court, presided by Raja Basu Chowdhury, J., entertained a writ petition challenging the appellate order dated 9th December 2024 under Section 107 of the CGST/WBGST Act, 2017, which arose from an order under Section 74 dated 18th December 2023. Noting that the Appellate Tribunal is yet to be constituted, the Court held that the writ petition is maintainable.Relying on the petitioner's prima facie case and the mandate of Section 112(8) of the Act, the Court directed the petitioner to deposit 10% of the remaining disputed tax amount, in addition to the amount already deposited under Section 107(6). The Court granted "an unconditional stay of the demand made in Form GST APL 04 dated 9th December, 2024, for a period of four weeks." The interim stay shall continue until disposal of the writ petition or further order, provided the additional deposit is made within four weeks. The Court ordered exchange of affidavits with timelines and granted liberty to mention after affidavit exchange. The order emphasizes adherence to procedural timelines and reliance on official court records.
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