M/S Bengal Engineering vs. State Of West Bengal And Ors.
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The petitioner, M/s. Bengal Engineering, filed a writ petition challenging an order passed under Section 73 of the WBGST/CGST Act, 2017. This order pertains to the tax period April 2018 to March 2019. The State of West Bengal and other respondents are the opposing parties. The High Court noted that the petitioner has an alternative and efficacious remedy of appeal against the impugned order. The Court also considered that the Appellate Tribunal under the said Act is yet to be constituted. The writ petition was filed on March 5, 2025.
Held
The Court held that the writ petition is not maintainable because the petitioner has an alternative and efficacious remedy in the form of an appeal. The reasoning was that statutory remedies are generally preferred over writ jurisdiction. However, considering the pendency of the writ petition since March 5, 2025, and the fact that the Appellate Tribunal is yet to be constituted, the Court directed that the petitioner can file an appeal within four weeks from the date of the order. The appellate authority shall hear and dispose of the appeal on merits, subject to compliance with other formalities. The ratio decidendi is that while alternative remedies exist, exceptional circumstances like the non-constitution of appellate bodies and the delay in litigation can warrant directions for expeditious disposal of appeals, but not the entertainment of a writ petition bypassing the statutory route.
Key Issues
1. Whether the writ petition is maintainable when an alternative and efficacious remedy of appeal is available to the petitioner under the WBGST/CGST Act, 2017? The petitioner argued that the writ petition should be entertained due to the unavailability of the Appellate Tribunal. The State contended that the existence of an alternative remedy bars the entertainment of a writ petition. The Court had to decide if the pendency of the writ petition and the non-constitution of the Appellate Tribunal justified bypassing the statutory appellate mechanism.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
ML - 28 03.09.2025 D. Hira Ct No. 5
IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION APPELLATE SIDE
WPA 5311 of 2025
M/s. Bengal Engineering Vs. State of West Bengal & Ors.
Mr. Promit Majumder,
Ms. Rupomita Ghosh.
… for the petitioner
Mr. T. Chakraborty,
Mr. S. Shaw,
Mr. S. Sanyal.
…for the State
Affidavit-of-serviced filed in Court today is taken on record.
Challenging the order passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act) dated 6th November, 2023 for the tax period April 2018 to March 2019, the instant writ petition has been filed.
Having heard the learned advocates for the respective parties, I am of the view that there is no scope to entertain this writ petition when the petitioner otherwise has an alternative efficacious remedy in the form of an appeal.
In view thereof, the writ petition cannot be entertained.
The above order shall not however, stand in the
2 way of the petitioner to apply before the Appellate Authority, if so advised. In the event, any appeal is filed within 4 weeks from date the appellate authority shall having regard to the pendency of the writ petition since 5th March, 2025 hear out and dispose of the appeal on merits subject to compliance of other formalities. The above direction has been passed especially, having regard to the fact that the Appellate Tribunal under the said Act is yet to be constituted.
With the above observations and directions, the writ petition stands dismissed.
Urgent certified copy of this order, if applied for be made over to the parties upon compliance of all necessary formalities.
(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.