Writ dismissed as withdrawn; petitioners ordered to pay Rs.1,00,000 costs for delaying s.73(9) revenue deposit

HC dismissed the writ petition as withdrawn and directed petitioners to pay costs of Rs.1,00,000 to the GST authorities. The court observed the petitioners had delayed payment of amounts determined under section 73(9) of the WBGST/CGST Act, the appellate tribunal was not yet constituted, and a Circular dated 11 July 2024 was already in force when the petition was filed; petitioners could not use extraordinary jurisdiction to delay the revenue deposit.

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Writ petition WPA 18056 of 2024 challenged the order dated 12 April 2024 passed under Section 73(9) of the WBGST/CGST Act, 2017 for the tax period April 2018-March 2019. By order dated 9 September 2024 the petitioners were permitted to prefer an appeal under Section 107; an appeal was filed and disposed of by order dated 18 December 2024. A subsequent writ petition filed 1 March 2025 challenged the appellate order on the ground that the Appellate Tribunal was yet to be constituted. Petitioners sought withdrawal of the writ relying on the Principal Commissioner GST Circular dated 11 July 2024 permitting payment "equal to the amount of pre-deposit as required under Section 112(8)" and filing an undertaking to file an appeal when the Appellate Tribunal is constituted. Court held petitioners "cannot be permitted to invoke the extra ordinary jurisdiction of this Court to delay the revenue deposit." Writ dismissed as withdrawn, subject to payment of costs of Rs.1,00,000 to the GST authorities.

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