Asp Private Limited vs. Joint Commissioner Of Revenue, Appellate Authority Howrah Circle West Bengal And Ors.
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05 28.09.2026 Court No. 10 AGM In The High Court At Calcutta Constitutional Writ Juri iction Appellate Side
W.P.A. 19016 of 2025 IA No: CAN/1/2026
ASP Private Limited -versus Joint Commissioner of Revenue, Appellate Authority, Howrah Circle & Ors.
Mr. Sourabh Bagaria. Mr. Indranil Banerjee. Mr. Subrata Mukherjee.
…For the Petitioner.
Mr. Bhaskar Prosad Banerjee. Mr. Kaustav Kanti Maiti.
… For the CGST & CX Authority.
Mr. Vipul Kundalia, Sr. Adv. Mr. Soumen Bhattacharjee.
… For the Union of India.
Mr. Vipul Kundalia. Sr. Adv. Ms. Ekta Sinha.
… For the respondent.
Mr. D. No. Roy. Ld. G.P. Mr. Nikunj Barlia. Ld. A.G.P. Ms. Manasi Mukherjee.
… For the State.
The matter of challenge in the present writ petition pertains to the order passed by the State Appellate Authority, whereas the order of adjudication has been passed by the Central Authorities.
The issue involved herein pertains to juri ictional propriety under the GST regime, as to whether the Appellate Authority under the WBGST Act, can adjudicate an appeal arising out of an adjudication
2 order passed by the proper officer under the CGST Act, 2017. 3. Learned counsel appearing for the petitioner submits that the order in original was passed on 12.2.2025 by the Appellate Authority under the WBGST Act. Such exercise of juri iction is contrary to the settled principles of propriety and consistency as laid down by this Hon’ble Court in catena of decisions under the GST regime, where it has been consistently held that when the adjudication order is passed by the Central Authority, the appeal there against must be heard and disposed of by the Central Appellate Authority under the CGST Act.
By virtue of such principles of propriety the order dated 12.2.2025 passed by the state Appellate Authority under the WBGST Act is without juri iction and is liable to the quashed and set aside.
The matter may be remanded back to the competent Appellate Authority under the CGST Act, 2017 for fresh disposal in accordance with law after affording an opportunity of personal hearing through the petitioner. The petitioner undertakes not to seek any unnecessary adjournments before the Appellate Authority.
Learned counsel appearing for the CGST Authorities, Union of India and the State fairly concede to the aforesaid legal position and do not oppose the
3 prayer for remand on the ground of propriety and consistency. Affidavit in opposition filed by the CGST Authorities is kept on record.
In view of the above, and for the sake of propriety and principles of consistency the order dated 12.2.2025 is hereby quashed and set aside and the matter is remanded back to the Appellate Authority under the CGST Act, 2017. 8. Let the appeal be disposed of within a period of eight weeks from the date of communication of this order by passing a reasoned and speaking order in accordance with law upon affording opportunity of personal hearing to the petitioner and such decision shall be communicated within a week thereafter.
However, it is made clear that all points are left open for the Appellate Authority under CGST Act to take a decision without being influenced by any observations made in the order, hereinabove, and the petitioner shall not pray for any unnecessary adjournments.
With the above observations and directions the writ petition stands disposed.
Since affidavits have not been called for, the allegations made in the instant writ petition are deemed to have been denied and not admitted.
4
Urgent Photostat certified copy of this order be supplied to the parties, if applied for, as early as possible.
( Smita Das De, 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.