2022 (8) TMI 592

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....sh ... for the State. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. The year of instituting these appeals in the order dated 22nd July, 2022 shall be read as "2022" instead of "2021". Let the same be corrected accordingly. 2. These intra-Court appeals are directed against the order dated 10th June, 2022 passed in W.P.A. No.9766 of 2022, W.P.A. No.9789 of 2022 and W.P.A. No.9752 of 2022 respectively. The orders impugned before us are interim orders passed by the learned Single Bench whereunder the learned Single Bench was of the prima facie view that the writ petitions cannot be thrown out at the motion stage on the ground of availability of alternative remedy and that the writ petitions have to be hear....

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....out prejudice to the said submission, the learned Advocate for the appellants would also submit that assuming an appeal was preferred under Section 107 of the West Bengal Goods and Services Tax Act, 2017, 10% of the tax alone is required to be deposited as a condition precedent for filing a statutory appeal before the concerned Joint Commissioner. 4. The learned Government Advocate by referring to the application made under Article 226 of the Constitution of India, rules framed by the High Court at Calcutta and in particular, Rule 51 of the Rules submitted that in all applications involving revenue where an assessment has already been made or upheld, no order shall be made staying the realisation thereof, unless the assessee making the a....

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.... the entire demand has to be directed or only deposit of 10% of the tax in dispute has to be directed to be made. 6. Rule 51 of the Rules gives power to the Court to grant stay of realisation of any amount assessed as tax subject to the condition that the aggrieved party gives security and such security must be in satisfaction of the Court that it will be adequate and protecting the interest of the revenue. Therefore, the learned Single Bench rightly exercised its discretion and bearing in mind the mandate in Rule 51 has issued a direction. 7. However, we find that the direction to deposit 10% of the entire demand would be onerous as had the appellants file appeals before the Joint Commissioner under Section 107 of the Act, the appell....