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of <h1>Tax Appeal Triumph: 30% Payment Shields Appellant from Coercive Recovery Under Section 112 of WBGST Act</h1> <h3>India Tyre & Rubber Company India Ltd. & Anr. Versus State of West Bengal & Ors.</h3> India Tyre & Rubber Company India Ltd. & Anr. Versus State of West Bengal & Ors. - TMI The Calcutta High Court allowed an intra-Court appeal against an order directing the appellant to pay 20% of disputed tax for protection from coercive action. The appellants had already paid 30% of the disputed tax, meeting the requirement under Section 112 of the WBGST Act. The Court ruled that no further conditions need to be imposed for protection from recovery action by the Department.
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