Susmita Das Dey vs. State Of West Bengal And Ors.

Facts

The petitioner, Susmita Das Dey, challenged an order dated March 31, 2024, passed under Section 107 of the WBGST/CGST Act, 2017. This order stemmed from an earlier order dated May 2, 2023, passed under Section 73 of the same Act, concerning the tax period from July 2017 to March 2018. The petitioner filed a writ petition challenging these orders. During the proceedings, the petitioner's counsel brought to the court's attention a Gazette Notification dated January 10, 2025, which introduced Section 128(A) into the West Bengal Goods and Services Tax Act, 2017. This new section provides for the waiver of interest and penalty, subject to the full payment of tax due as per notices or orders under Section 73 or Section 107 for the period July 1, 2017, to March 31, 2018.

Held

The Court allowed the petitioner's request to withdraw the writ petition. The reasoning was based on the petitioner's submission regarding the newly inserted Section 128(A) of the West Bengal Goods and Services Tax Act, 2017. This section, introduced by the West Bengal Goods and Services Tax (Amendment) Act, 2024, provides for the waiver of interest and penalty, contingent upon the full payment of the tax amount due under Section 73 or Section 107 orders for the period July 1, 2017, to March 31, 2018. The Court granted liberty to the petitioner to apply for the benefit of this amended provision, provided they are otherwise entitled to it under the law. The interim order passed on August 29, 2024, was vacated. No specific issue was left undecided; the matter was disposed of based on the petitioner's withdrawal request.

Key Issues

1. Whether the petitioner can avail the benefit of the newly inserted Section 128(A) of the West Bengal Goods and Services Tax Act, 2017, which provides for waiver of interest and penalty upon payment of the full tax amount, for the tax period July 2017 to March 2018? Petitioner's contention: The petitioner argued that a new provision, Section 128(A), has been inserted into the WBGST Act, 2017, by the West Bengal Goods and Services Tax (Amendment) Act, 2024, via a Gazette Notification dated January 10, 2025. This provision allows for the waiver of interest and penalty if the full tax payable, as per the notice or order under Section 73 or Section 107, is paid. Given this amendment, the petitioner sought leave to withdraw the writ petition to avail the benefit of this new provision. Revenue/State's contention: The judgment records that the learned advocates for the respective parties were heard, and the petitioner's prayer was granted. No specific argument was recorded for the revenue or the State against the petitioner's request.