Calcutta High Court Dismisses Writ Petition for GST Recovery Delay, Cites Lack of Direct Challenge to Appellate

The Calcutta High Court dismissed a writ petition challenging the delay in GST recovery, citing the petitioner’s failure to directly challenge the appellate order. The court emphasized that without a direct challenge to the appellate authority's decision, the petitioner could not contest the delay in recovery proceedings. This ruling underscores the importance of following proper legal procedures when contesting tax recovery actions and reinforces the need for direct challenges to appellate decisions.