Hriday Kumar Das Vs State of West Bengal
Date: September 24, 2024
Court: High Court
Bench: Calcutta
Type: Writ Appeal
Judge(s)/Member(s): T. S. SIVAGNANAM, BIVAS PATTANAYAK, J
Subject Matter
Appellate authority cannot suo-motu enhance the tax liability
Summary
The case involves an intra court appeal against an interim order from a writ petition related to GST tax liability and penalties. The appellant challenged an order from the appellate authority under Section 107 of the WBGST/CGST Act, which enhanced t…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This intra court appeal by the writ petitioner is directed against an interim order dated 21st August, 2024 in WPA 9612 of 2024 by which the learned Single Bench while entertaining the writ petition challenging an order passed by the appellate authority under Section 107 of the WBGST/CGST Act, 2017 (the Act) granted a stay of the proceeding…