Gopal Sarda vs. State Of West Bengal And Ors.
Original PDF →Facts
The petitioner, Gopal Sarda, filed a writ petition before the Calcutta High Court challenging an order under Section 74 of the WBGST/CGST Act, 2017, for the tax period June 2018 to December 2018, dated March 31, 2022. The petitioner contended that the detailed order and summary of the order had not been uploaded on the portal. The demand raised by the respondents was in Form GST DRC-07 dated March 31, 2022. The State, represented by the Learned Government Pleader, candidly submitted that the order had not been uploaded.
Held
The Court noted the submission by the Learned Government Pleader that the detailed order along with the summary of the order under Section 74 of the WBGST/CGST Act, 2017, for the tax period June 2018 to December 2018, dated March 31, 2022, had not been uploaded on the portal. Consequently, the Court directed the respondents to forthwith upload the said order on the portal. The Court also granted a stay of the demand raised by the respondents in Form GST DRC-07 dated March 31, 2022, for a period of three weeks. Furthermore, if the petitioner prefers an appeal within this period under Section 107 of the said Act, the appellate authority shall accept it, provided the pre-deposit is made. The appellate authority is directed to hear and dispose of the appeal on merit within eight weeks from the date of filing.
Key Issues
1. Whether the order under Section 74 of the WBGST/CGST Act, 2017, and its summary, for the tax period June 2018 to December 2018, dated March 31, 2022, have been uploaded on the portal as required by law? 2. Whether the demand raised in Form GST DRC-07 dated March 31, 2022, is valid in the absence of proper uploading of the order? Petitioner's contention: The petitioner argued that the failure to upload the detailed order and summary of the order on the portal prejudiced their ability to challenge the demand. The revenue/State did not record any specific arguments on the uploading issue but acknowledged the non-uploading of the order.
Sections Cited
Section 74, Section 107
AI-generated summary — verify with the full judgment below
2024 Item No. Ml 11 Saswata
W.P.A. 14916 of 2024 Gopal Sarda versus The State of West Bengal and Others Mr. Rajarshi Chatterjee Ms. Suman Sahani …For the petitioner Mr. Anirban Ray, Ld. GP Mr. Md. T.M.Siddiqui Mr. Tanoy Chakraborty Mr. S.Sanyal …For the State
Since, it has been candidly submitted by the Learned Government Pleader that the detailed order along with the summary of the order under Section 74 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”) for the tax period June 2018 to December 2018 dated 31st March 2022 had not been uploaded on the portal, I direct the respondents to forthwith have the same uploaded on the portal.
There shall be a stay of the demand raised by the respondents in Form GST DRC – 07 dated 31st March 2022 for a period of 3 weeks from date.
In the event, the petitioner prefers an appeal from the aforesaid order within the aforesaid period, the same shall be accepted by the appellate authority under Section 107 of the said Act, provided the petitioner makes payment of the pre-deposit as is required for maintaining the appeal under the said Act and the appellate authority in such case shall hear out and dispose of the appeal on merit within a period of 8 weeks from the date of filing of the appeal.
With the above directions and observations, the writ petition being WPA 14916 of 2024 is disposed of.
2
All parties shall act on the basis of the server copy of this order duly downloaded from this Court’s official website. (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.