West Bengal State Electricity Distribution Company Limited vs. The Additional Director, Directorate General Of Goods And Service Tax And Ors.

WPA/12613/2024HC CalcuttaGSTCNR WBCHCA023513202411 April 2025Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY3 pages

AI SummaryRemanded

Facts

The petitioner, West Bengal State Electricity Distribution Company Limited, filed a writ petition challenging a show cause notice dated March 28, 2024, issued by the Additional Director, Directorate General of Goods and Services Tax Intelligence (DGGI), Kolkata Zonal Unit. This Court, by an order dated June 11, 2024, admitted the writ petition and allowed the petitioner to participate in the proceedings related to the show cause notice, with the crucial condition that no final order would be passed without the Court's leave. The DGGI, the adjudicating authority, subsequently filed an application (CAN 1 of 2025) seeking to be added as a party respondent and for permission to publish its adjudication order.

Held

The Court allowed the application (CAN 1 of 2025) and permitted the DGGI to be added as a party respondent. Crucially, the Court also granted leave to the DGGI to finally publish the adjudication/final order concerning the show cause notice dated March 28, 2024, in terms of the draft order presented. The Court noted that the draft order indicated that the entire proceedings initiated by the show cause notice were proposed to be dropped. Consequently, the Court held that nothing further survived in the writ petition and disposed of the writ petition accordingly. The connected application was also disposed of. The department was directed to carry out the necessary amendments forthwith.

Key Issues

1. Whether the DGGI, as the adjudicating authority, should be permitted to be added as a party respondent in the writ petition. 2. Whether the DGGI should be granted leave to publish its adjudication/final order in respect of the show cause notice dated March 28, 2024. The petitioner sought to prevent the finalization of any order without the Court's express permission. The DGGI argued that it had adjudicated the show cause notice and intended to pass a final order, as disclosed in a draft order placed before the Court. The DGGI sought to be impleaded to formally publish this order.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

9 11.04.2025 sb Ct 5 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE WPA 12613 of 2024 With CAN 1 of 2025 West Bengal State Electricity Distribution Company Limited Versus Additional Director, Directorate General of Goods and Services Tax Intelligence(DGGI) Kolkata Zonal Unit & Ors. Mr. Abhratosh Majumdar, Sr. Advocate Mr. Avra Mazumder Ms. Alisha Das Mr. Suman Bhowmik Mr. Kausheyo Roy Mr. Samrat Das Ms. Elina Dey Mr. Sourendra Nath Banerjee … For the petitioner Mr. A. Ray, GP Md. T. M. Siddiqui, AGP Mr. Tanoy Chakraborty Mr. S. Sanyal Mr. Debraj Sahu … For the State. Mr. Bhaskar Prasad Banerjee Mr. Abhradip Maity … For the DGGI 1. Learned advocate for the DGGI, the adjudicating authority, being the Joint Commissioner of CGST & CX Kolkata North has filed the instant application, being CAN 1 of 2025 and seeks leave upon being added as party respondent in the present writ petition to publish the adjudication order in respect of the show cause notice dated 28th March, 2024. It would be relevant to place 2 on record that this Court by an order dated 11th June, 2024 while admitting the writ petition and being prima facie satisfied with the case made out by the petitioner permitted the petitioner to participate in the proceedings pertaining to the show cause, however, it was made clear that no final order shall be passed on the basis of the aforesaid show cause notice without leave of this Court. The applicant would submit that the applicant had already adjudicated on the show- cause and intends to pass the final order in the manner as disclosed in the draft order which has been placed before this Court. 2. Let a copy of the draft order be retained with the record. 3. Having regard to the above, while permitting the applicant to be added as a party respondent to the present writ petition, leave is granted to the applicant to finally publish the adjudication/final order in respect of the show cause notice dated

28th March, 2024 in terms of the draft order placed before this Court.

Since, from the draft order it appears that the entire proceedings initiated vide show cause notice dated 28th March, 2024, is proposed to be dropped, I am of the view that nothing survives

3 in the writ petition and the same is accordingly disposed of by recording the above.

The connected application, being CAN 1 of 2025 is also disposed of accordingly.

The department is directed to carry out the amendment forthwith.

(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.