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of <h1>GST s.74 tax assessment dispute and missing appellate tribunal: writ kept alive with extra 5% pre-deposit ordered</h1> In a writ challenging an assessment order under s.74 of the WB GST Act, the dominant issue was the maintainability and appropriate interim arrangement in ... Maintainability of appeal from the order passed under Section 107 of West Bengal Goods and Services Tax Act, 2017 - non-constitution of appellate tribunal - Challenge to order passed under Section 74 of the Act - HELD THAT:- The justice would be sub-served if the petitioner is directed to deposit with the GST authorities the sum equal to 5 % of the remaining amount of tax in dispute, in addition to the deposit already made under sub-section (6) of Section 107 of the said Act. The petitioner is directed to enclose all documents filed before the Appellate Authority in a compilation, in the form of a paper book - List this matter in the Combined Monthly List of July, 2024. Issues:Challenge to order under Section 74 of West Bengal Goods and Services Tax Act, 2017 and appellate order under Section 107 of the same Act. Applicability of appeal under Section 112 of the Act due to absence of constituted Appellate Tribunal. Petitioner's request for exemption from pre-deposit due to Covid-19 impact. State's demand for tax payment or security for entertaining the writ petition.Analysis:The High Court of Calcutta addressed a writ petition challenging orders under Sections 74 and 107 of the West Bengal Goods and Services Tax Act, 2017. The petitioner sought to challenge the orders dated 30th March, 2023, and 9th January, 2024, under the said Act. The petitioner contended that an appeal under Section 112 of the Act was maintainable, but due to the non-constitution of an Appellate Tribunal, the writ petition was filed. The petitioner highlighted the impact of the Covid-19 pandemic on their situation, requesting exemption from the pre-deposit required for the appeal under Section 112 to prevent irreparable loss.The State respondents, represented by Mr. Siddiqui, argued that while the writ petition might be maintainable due to the absence of the Appellate Tribunal, it should not be entertained unless the petitioner paid the determined taxes or provided security. After hearing both parties, the Court decided that the matter deserved a hearing. Considering the financial constraints of the petitioner, the Court directed the petitioner to deposit an amount equal to 5% of the remaining disputed tax with the GST authorities, in addition to the deposit made under Section 107(6) of the Act.The Court further ordered that if the payment was made within two weeks, any demand raised by the respondents based on the order dated 9th January, 2024, would remain stayed until the end of September, 2024, or until further order, whichever was earlier. Both parties agreed to dispose of the writ petition based on records before the Appellate Authority. The petitioner was instructed to compile all documents filed before the Authority into a paper book, to be submitted before the next hearing, with an advance copy provided to the respondents. The respondents were also directed to ensure that the Appellate Authority's records were presented before the Court at the next hearing, scheduled for July 2024.
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