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of <h1>Interim stay granted on tax demand; petitioner must pay 10% of disputed tax. Circular No. 224/18/2024-GST referenced.</h1> <h3>AD Well International Private Limited Versus The State of West Bengal & Ors.</h3> AD Well International Private Limited Versus The State of West Bengal & Ors. - TMI The High Court of Calcutta issued a judgment in a writ petition challenging an appellate order dated July 24, 2024. The key issues presented and considered in this case include the challenge to the appellate order, the applicability of Circular No. 224/18/2024-GST issued by the Ministry of Finance, and the stay of recovery proceedings until the Appellate Tribunal is constituted.The Court considered the Circular issued by the Ministry of Finance, which provides guidelines for recovery of outstanding dues in cases where the taxpayer decides to file an appeal against the order of the appellate authority. The Circular clarifies the procedure for making payments of pre-deposit amounts and availing the benefit of stay from recovery of the remaining demand. It outlines the process for taxpayers to navigate to the Electronic Liability Register (ELL) Part-II to select the order against which payment is intended to be made. The Circular also requires taxpayers to file an undertaking/declaration with the proper officer to appeal against the appellate authority's order within specified timelines.The Court heard arguments from both parties and noted that the Appellate Tribunal is yet to be constituted. Considering that the petitioner has established a prima facie case, the Court granted an unconditional stay of the demand from the appellate order for two weeks. Additionally, if the petitioner makes a payment of 10% of the balance amount of tax in dispute within two weeks, the interim order will continue until the disposal of the writ petition or until further order.The Court directed the State to file an affidavit-in-opposition within six weeks and allowed for a reply to be filed within one week thereafter. The parties were given liberty to mention after the exchange of affidavits.In conclusion, the Court granted an interim stay of the demand from the appellate order, subject to the petitioner making a specified payment within a designated timeframe. The judgment emphasized the importance of complying with the Circular's requirements and the need for timely filing of affidavits in the proceedings.
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