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of <h1>Calcutta HC Remands Case to Appellate Authority Under CGST/WBGST Act Section 107 Due to No Appellate Tribunal.</h1> <h3>Made Easy Education Private Limited Versus The Assistant Commissioner of State Tax, Baruipur Charge & Ors</h3> The Calcutta HC remanded the petitioner's case back to the appellate authority under Section 107 of the CGST/WBGST Act, 2017, due to the absence of an ... Challenge to order passed under Section 107 of the CGST/WBGST Act, 2017 - delay in filing the appeal - HELD THAT:- Taking note of the fact that the determination on merits would not only involve detailed scrutiny of records but also determination on factual issues and taking note of the fact that the Appellate Tribunal is yet to be constituted, it would be prudent at this stage to remand the matter to the appellate authority under 107 of the said Act subject to the petitioner’s making payment of 20 per cent of the remaining amount of tax in dispute with the respondents towards additional pre-deposit and upon payment of cost of Rs. 25,000/- to the Calcutta High Court Legal Services Committee. Petition disposed off. In the case before the Calcutta High Court, presided over by Justice Raja Basu Chowdhury, the petitioner challenged an order under Section 107 of the CGST/WBGST Act, 2017, dated May 29, 2024. The petitioner, represented by Mr. Akshat Agarwal, was aggrieved by a previous order under Section 73 of the same Act for the tax period from July 2017 to March 2018. The appeal was dismissed due to a delay in filing, and the petitioner claimed to be 'rendered remediless' as the Appellate Tribunal under Section 112 had not yet been constituted.The court, acknowledging the absence of the Appellate Tribunal and the necessity for detailed factual scrutiny, decided to remand the matter to the appellate authority under Section 107. This remand was conditional upon the petitioner paying 20% of the disputed tax amount as an additional pre-deposit and Rs. 25,000 to the Calcutta High Court Legal Services Committee. The payment was to be made within 10 working days, after which the appellate authority was directed to hear and dispose of the appeal on merits within 12 weeks. The writ petition was disposed of with these observations and directions.
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