Order Enhancing Tax Liability of Assessee to Be Set Aside for Not Following Procedure Under Sec. 107(11) of CGST Act | HC
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Case Details: Hriday Kumar Das v. State of West Bengal - [2024] 167 taxmann.com 465 (Calcutta)
Judiciary and Counsel Details
- T. S. Sivagnanam, CJ. & Bivas Pattanayak, J.
- Himangshu Kumar Ray, Ms Shiwani Shaw, Subhasis Podder, Amit Saha & Piyas Chowdhury, for the Appellant.
- Md. T.M. Siddiqui, T. Chamkraborty & S. Sanyal, for the Respondent.
Facts of the Case
The appellant was aggrieved by the order passed by the Appellate Authority as it enhanced the tax liability without following the procedure under Section 107(11) of CGST Act, 2017. It filed writ petition against the order, and the Single Bench, while entertaining the writ petition, granted a stay of the proceedings subject to the payment of 10% balance amount of the disputed tax. It filed appeal against the condition of pre-deposit.
High Court Held
The Court noted that the Appellate Authority was not justified in enhancing the tax liability payable by the appellant in an appeal filed by the assessee without following the procedure under Section 107(11) of the CGST Act, 2017.Therefore, the Court held that the order passed by the Appellate Authority to that extent was not tenable in law and liable to be set aside.
However, the Court remanded the matter back to the adjudicating authority to consider matter afresh uninfluenced by previous findings and also to consider the effect of subsequent closing order for same tax period.
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