Liakhat Ali Mallick vs The State Of West Bengal & Ors
2023 Latest Caselaw 3877 Cal

Form No. J.(2)
Item No.4


           IN THE HIGH COURT OF JUDICATURE AT CALCUTTA
                    CIVIL APPELLATE JURISDICTION
                           APPELLATE SIDE

                            HEARD ON : 16.06.2023

                         DELIVERED ON: 16.06.2023

                                   CORAM:

               THE HON'BLE CHIEF JUSTICE T.S. SIVAGNANAM
                                  AND
                 THE HON'BLE MR. JUSTICE UDAY KUMAR

                            M.A.T. No.824 of 2023
                                    With
                             IA No. CAN 1 of 2023


                             Liakhat Ali Mallick
                                     Vs.
                        The State of West Bengal & Ors.



Appearance:-

Mr. Avra Mazumder
Mr. Suman Bhowmik
                                    ...........For the Appellant

Mr. Anirban Ray, Ld. G.P.
Mr. T. M. Siddiqui
Mr. Saptak Sanyal                   ..........For the State




                                 JUDGMENT

(Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.)

1. This intra-Court appeal by the writ petitioner is directed against the order

dated 27th April, 2023 in W.P.A. No.7453 of 2023. The appellant had challenged the garnishee notice dated 13 th February, 2023 on the ground

that the appellant has paid the entire tax as demanded and has also

preferred an appeal before the appellate authority and before the expiry of

the period for filing the appeal, the garnishee notice was issued.

2. The learned Single Bench has granted stay of the garnishee notice but has

imposed a condition that the appellant has to deposit 20% of the interest

liability, which was originally quantified as Rs.24,74,434/-.

3. In terms of Section 107(7) of the CGST Act read with Section 107(6) for

preferring an appeal, the aggrieved assessee is required to deposit 10% of

the disputed tax. It is not in dispute that the appellant has paid the entire

tax, which has been noted in the order dated 19 th December, 2022 passed

under Section 73(9) of the W.B.G.S.T. Act, 2017, which shows that the

appellant/petitioner has paid the tax of Rs.63,03,920.00.

4. Considering the facts and circumstances of the case and also the statutory

requirement, which mandates payment of only 10% of the disputed tax, we

are of the view that a condition need not be imposed by directing the

appellant/petitioner to pay 20% of the interest.

5. Accordingly, the appeal is allowed and that portion of the order passed by

the learned Single Bench directing the appellant to pay 20% of the interest

amount is set aside and direction is issued to the appellate authority to consider the appeal filed by the appellant on merits and in accordance with

law after affording an opportunity of personal hearing.

6. There shall be no order as to costs.

7. Urgent photostat certified copy of this order, if applied for, be furnished to

the parties expeditiously upon compliance of all legal formalities .

                                                      (T.S. SIVAGNANAM)
                                                        CHIEF JUSTICE



I agree,                                                (UDAY KUMAR, J.)



Pallab/KS AR(Ct.)