https://www.taxtmi.com/caselaws?id=767100 HC allowed challenge in part and remanded the matter to the appellate authority for decision on merits, holding that because the entire WBGST tax demand has already been recovered from the petitioner there is no requirement to make the 2.5% deposit. The court found the scheme permits belated appeals if preconditions are met; the appellate authority had found all preconditions satisfied except the deposit. As the recovered WBGST equated to 50% of the demand, the petition was disposed of by remand. en-us Wed, 05 Mar 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767100 HC allowed challenge in part and remanded the matter to the appellate authority for decision on merits, holding that because the entire WBGST tax demand has already been recovered from the petitioner there is no requirement to make the 2.5% deposit. The court found the scheme permits belated appeals if preconditions are met; the appellate authority had found all preconditions satisfied except the deposit. As the recovered WBGST equated to 50% of the demand, the petition was disposed of by remand. Case-Laws GST Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767100