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Informative

GST Dept cannot Recover Demand prior to Expiry of Statutory Period for Filing Appeal: Calcutta HC...

Update / Judgement Date

11 Aug 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The Calcutta High Court has ruled that the GST department "cannot recover a demand prior to the expiry of the statutory period for filing an appeal" and said the department committed a grave error. The court’s decision reinforces a fundamental principle of natural justice. The ruling is a crucial reminder to tax authorities that they must follow due process.