M/S Bla-Bkb(Jv) vs. State Of West Bengal And Ors.

Held

The Court held that it would be appropriate to permit the petitioner to approach the appellate authority, considering the alternative remedy available and the stand taken by the petitioner. The Court noted that the Appellate Tribunal is yet to be constituted, making the appellate authority under Section 107 the appropriate forum for the first instance adjudication. The petitioner was granted permission to file an appeal within two weeks from the receipt of the server copy of the order, subject to compliance with other formalities. The appellate authority was directed to hear and dispose of the appeal on merits expeditiously, preferably within 12 weeks from the date of filing, considering the peculiar facts of the case. The writ petition was disposed of with these observations and directions.

Facts

The petitioner, M/s. BLA-BKB (JV), filed a writ petition challenging an order dated December 28, 2023, passed under Section 73(9) of the WBGST/CGST Act, 2017, for the tax period July 2017 to March 2018. The challenge was initially based on a jurisdictional issue. However, during the proceedings, the petitioner's counsel sought leave to withdraw the writ petition and instead challenge the impugned order before the appellate authority under Section 107 of the said Act. The respondents, represented by the State, agreed that the matter could be appropriately decided by the appellate authority.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition and pursue the alternative remedy of appeal before the appellate authority under Section 107 of the WBGST/CGST Act, 2017, given the jurisdictional challenge raised. Petitioner's contention: The petitioner, after arguing the matter, sought leave to challenge the order dated December 28, 2023, before the appellate authority under Section 107 of the said Act, indicating a preference for this alternative remedy. Revenue/State's contention: The learned Additional Government Pleader submitted that the matter could be appropriately decided by the appellate authority, supporting the petitioner's request to pursue the appellate route.