M/S. Aanchal Cement LTD. vs. Deputy Commissioner Of State Tax, Fairly Place Charge, And Ors
Held
The Court disposed of the writ petition by directing the first respondent, the Deputy Commissioner of State Tax, to consider and dispose of the petitioner's representations dated September 30, 2021, and November 22, 2021. This disposal is to be done in accordance with the law, by passing a reasoned and speaking order. The petitioner, or its authorized representative, is to be given an opportunity of hearing. The order further stipulated that the disposal should occur within four weeks from the date of communication of the High Court's order, and the resulting order from the Deputy Commissioner must be communicated to the petitioner within one week thereafter. No specific issue regarding the merits of the ITC blocking was decided; the focus was on procedural compliance.
Facts
The petitioner, M/s. Aanchal Cement Ltd., filed a writ petition before the Calcutta High Court seeking a direction upon the Deputy Commissioner of State Tax to consider and dispose of its representations dated September 30, 2021, and November 22, 2021. These representations were made against an order of blocking Input Tax Credit (ITC) under Rule 86A of the WBGST Rules, 2017, and CGST Rules, 2017. The petitioner's grievances were detailed in these representations. The State and the Union of India were also respondents in the matter.
Key Issues
1. Whether the Court should direct the Deputy Commissioner of State Tax to consider and dispose of the petitioner's representations dated September 30, 2021, and November 22, 2021, concerning the blocking of Input Tax Credit (ITC) under Rule 86A of the WBGST Rules, 2017, and CGST Rules, 2017. Petitioner's Contention: The petitioner argued that the Deputy Commissioner of State Tax should be directed to consider and pass a reasoned order on their pending representations, which detailed their grievances regarding the blocked ITC. Revenue/State's Contention: The State and Union of India did not record any specific arguments against the petitioner's prayer for a direction to dispose of the representations. They were represented before the Court.
Sections Cited
Rule 86A
AI-generated summary — verify with the full judgment below
22-12-2021 Item No.24 Subrata IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction Appellate Side WPA No.20374 of 2021 M/s. Aanchal Cement Ltd. -vs- Deputy Commissioner of State Tax, Fairly Place Charge, Chowringhee Circle, West Bengal Commissionerate & Ors.
Mr. Sandip Choraria Mr. Himangshu Kumar Ray …for the petitioner Mr. A. Ray Md. T.M. Siddiqui Mr. N. Chatterjee …for the State Mr. Subit Majumdar …for the Union of India Heard learned advocates appearing for the parties.
In this writ petition, the petitioner has made a very innocuous prayer for direction upon the Deputy Commissioner of State Tax to consider and dispose of its representations dated September 30, 2021 and November 22, 2021 against the impugned order of blocking of Inputs Tax Credit (ITC) under rule 86A of the WBGST Rules, 2017 and CGST Rules, 2017. The grievance of the petitioner in detail would appear from the said representations.
Considering the submission of the parties, WPA No.20374 of 2021 is disposed of by directing the first respondent – Deputy Commissioner of State Tax to consider and dispose of the petitioner’s aforesaid repre
The judgment continues below.
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