Saha And Mondal Construction vs. State Of West Bengal And Ors.
Original PDF →Facts
The petitioner, Saha & Mondal Construction, filed a writ petition challenging an order passed under Section 107 of the WBGST/CGST Act, 2017, dated December 14, 2023. This order stemmed from an adjudication order under Section 73 of the same Act, dated June 26, 2023, pertaining to the tax period April 2018 to March 2019. The primary ground for the writ petition was the non-constitution of the appellate tribunal at that time. The High Court, by an order dated March 20, 2024, conditionally entertained the writ petition, restraining coercive steps upon the petitioner depositing 20% of the disputed tax amount. The petitioner complied with this condition, and the interim order was extended periodically. The matter came before the Court for extension of the interim order.
Held
The Court held that it would be prudent to permit the petitioner to approach the appellate tribunal, given that the tribunal has since been constituted and is accepting appeals. The Court noted that the petitioner had already deposited 20% of the disputed tax amount in compliance with the earlier interim order. The Court directed that if the petitioner files an appeal before the tribunal within the time stipulated by the notification dated September 17, 2025 (i.e., by June 30, 2026), the appellate authority shall hear and dispose of the appeal on its merits without demanding any further pre-deposit. The amount already deposited by the petitioner shall be credited towards the appeal. The respondents were restrained from taking any coercive action against the petitioner until the expiry of the period mentioned in the notification dated September 17, 2025. The Court observed that all legal consequences would follow if the appeal is filed. The writ petition was disposed of with these observations and directions.
Key Issues
1. Whether the writ petition is maintainable in light of the subsequent constitution of the appellate tribunal under the WBGST/CGST Act, 2017, and the extension of time to file appeals until June 30, 2026, as per the notification dated September 17, 2025. Petitioner's contention: The petitioner argued that the writ petition was initially maintainable due to the absence of a functional appellate tribunal. They have complied with the interim directions of the Court by depositing 20% of the disputed tax amount. Given the tribunal's constitution and the extended appeal filing period, it is prudent to allow them to approach the tribunal. Revenue/State's contention: The judgment does not record any specific arguments from the State or Revenue regarding the maintainability of the writ petition or the petitioner's request to approach the tribunal. However, their presence indicates their participation in the proceedings.
Sections Cited
Section 107, Section 73
AI-generated summary — verify with the full judgment below
04 28.04.2026 sayandeep Ct 5
IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION APPELLATE SIDE Saha & Mondal Construction Versus The State of West Bengal & Ors.
Mr. Avra Mazumder
Ms. Alisha Das
Mr. Suman Bhowmik
Ms. Elina Dey
… For the petitioner.
Mr. Tanoy Chakraborty
Mr. Saptak Sanyal
… For the State.
Challenging an order passed under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act) dated 14th December, 2023 arising out of an adjudication order made under Section 73 of the said Act dated 26th June, 2023 for the tax period of April, 2018 to March, 2019, the instant writ petition was filed, inter alia, on the ground that the appellate tribunal at that stage was yet to be constituted.
This Court by an order dated 20th March, 2024 noting unavailability of the appellate tribunal had entertained the writ petition and had conditionally restrained the respondents from taking any coercive steps provided the petitioner deposits 20% of the amount of tax in dispute within the stipulated period indicated therein. The learned advocate for the petitioner would submit by placing before this Court the receipt in form GST DRC 03 that the conditions stipulated in the order dated 20th March, 2024 has already been complied with. Since then, the order has been extended from time to time and the matter is pending adjudication before this Court. Today the matter has come up under the heading “Extension of Interim order”. This Court, however, takes judicial note of the submissions made by the parties that the appellate tribunal under the said Act has since been constituted and the tribunal is accepting filing of appeals.
Having regard thereto and noting that the time to file an appeal before the appellate tribunal for orders passed before 1st April, 2026 stands extended till 30th June, 2026 by virtue of the notification dated 17th September, 2025, in my view, it shall be prudent, at this stage, to permit the petitioner to approach the tribunal, noting that the petitioner have already deposited 20% of the tax in dispute and if such appeal is filed within the time stipulated under the notification dated 17th September, 2025, the appellate authority shall hear out and dispose of the appeal on merits without insisting for any further pre-deposit from the petitioner. The petitioner shall be entitled to the benefit of the amount so deposited in furtherance to the order passed by this Court on 20th March, 2024. 4. Needless to note that the respondents shall not take any coercive action against the petitioner until expiry of the period mentioned in the notification dated 17th September, 2025 and in the event, the above appeal is filed, all legal consequences shall follow.
With the above observations and directions, the writ petition is disposed of.
(Raja Basu Chowdhury, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.