M/S S S Commercial Corporation vs. Deputy Commissioner Of State Tax And Others
Held
The Court decided to dispose of the writ petition by directing the Deputy Commissioner of State Tax (Respondent No. 1) to consider and dispose of the petitioner's representation dated October 18, 2021. The disposal must be in accordance with the law, by passing a reasoned and speaking order. Crucially, the Deputy Commissioner is required to provide an opportunity of hearing to the petitioner or their authorized representative before passing the order. This decision is based on the submissions made by both parties. The operative direction is that the Deputy Commissioner must pass the reasoned order within four weeks from the date of communication of this order and communicate the same to the petitioner within one week thereafter. No issues were expressly left undecided.
Facts
The petitioner, M/s. S.S. Commercial Corporation, filed a writ petition seeking a direction for the Deputy Commissioner of State Tax (Respondent No. 1) to consider and dispose of its representation dated October 18, 2021. This representation was made against an order blocking Input Tax Credit (ITC) under Rule 86A of the WBGST Rules, 2017, and CGST Rules, 2017. The petitioner's detailed grievances were outlined in the aforementioned representation. The impugned action involved the blocking of ITC.
Key Issues
1. Whether the Deputy Commissioner of State Tax should be directed to consider and dispose of the petitioner's representation dated October 18, 2021, concerning the blocking of Input Tax Credit (ITC) under Rule 86A of the WBGST Rules, 2017, and CGST Rules, 2017? Petitioner's Argument: The petitioner contended that the Deputy Commissioner of State Tax should be directed to consider and dispose of their representation, which detailed their grievances against the blocking of ITC. Revenue's Argument: The State, represented by the Deputy Commissioner of State Tax, did not present any specific arguments against the petitioner's prayer for a direction to dispose of the representation. The judgment records no argument for the State on this specific point.
Sections Cited
Rule 86A
AI-generated summary — verify with the full judgment below
2021 ks WPA 19045 of 2021 sl.44 M/s. S.S. Commercial Corporation Vs Deputy Commissioner of State Tax, Princep Street Charge, Dharmatola Circle & Ors.
Mr. Biswajit Mukherjee, Mr. Sandip Choraria, Mr. Rajarshi Chatterjee, Mr. Debanuj Basu Thakur, Mr. Gobinda Dey … For the Petitioner.
Mr. A. Roy, Ld. GP Mr. S. Mukherjee, Mr. D. Ghosh … For the State.
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/Respondent No.1 to consider and dispose of its representation dated 18th October, 2021 being Annexure P-3 to the writ petition, against the impugned order of blocking of Inputs Tax Credit (ITC) under Rule 86A of WBGST Rules, 2017 and CGST Rules, 2017. The grievance of the petitioner in detail would appear from the said representation.
Considering the submission of the parties, this writ petition, being WPA 19045 of 2021 is disposed of by directing the Deputy Commissione
The judgment continues below.
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