Osl Prestige PVT. LTD. vs. Superintendent Of CGST And Central Excise, Hq, Anti Evasion Unit, North Commissionerate And Ors.

Facts

The petitioner, OSL Prestige Pvt. Ltd., has filed a writ petition challenging the constitutional validity of Section 16(4) of the CGST Act/WBGST Act. The petitioner is aggrieved by this provision. The respondents are the Superintendent of CGST and Central Excise, Head Quarter, Anti Evasion Unit, Kolkata North Commissionerate & Ors., representing the Union of India and the CGST authorities. The specific tax period or amount in dispute is not recorded in the judgment. The procedural history involves the filing of this writ petition before the High Court.

Held

The Court held that the constitutional validity of Section 16(4) of the CGST Act/WBGST Act has already been upheld by a Division Bench of this Court in its judgment dated December 13, 2023, in the case of M/s. BBA Infrastructure Limited Vs. Senior Joint Commissioner of State Tax & Ors. Therefore, following the precedent set by the Division Bench, the present writ petition is dismissed. The reasoning is based on the principle of judicial discipline and adherence to the decisions of higher benches within the same court. The ratio decidendi is that a single judge bench is bound by the decision of a Division Bench of the same High Court on a similar issue. No specific operative directions were issued other than the dismissal of the writ petition.

Key Issues

1. Whether the provisions of Section 16(4) of the CGST Act/WBGST Act are constitutionally valid? The petitioner contends that Section 16(4) of the CGST Act/WBGST Act is unconstitutional. The revenue (Union of India and CGST) argues in support of the constitutional validity of Section 16(4). The Court notes that this issue has already been settled by a Division Bench of the same High Court.