R.B.Construction vs. State Of West Bengal And Ors.
Original PDF →Facts
The petitioner, R.B. Construction, filed a writ petition before the Calcutta High Court alleging inaction by the respondents in considering their representation and making payments due on account of GST. The petitioner's claim relates to additional payments arising from the transition from VAT to GST. The petitioner had submitted a representation to the respondents on October 3, 2023. The writ petition seeks to compel the respondents to address this representation and make the alleged due payments.
Held
The Court held that respondent No. 4 shall consider and dispose of the petitioner's representation within a period of four weeks from the date of communication of the order. This consideration must be done strictly in accordance with law, after affording an opportunity of hearing to the petitioner. The Court explicitly clarified that it has not adjudicated on the merits of the petitioner's case. All points raised in the representation are left open to be decided by respondent No. 4. Furthermore, the order does not mandate any payment to the petitioner nor does it override any potential bar of limitation. The writ petition is disposed of with these directions.
Key Issues
1. Whether the respondent No. 4 has a statutory duty to consider and dispose of the petitioner's representation regarding GST payments within a reasonable time, as per general principles of administrative law and the specific provisions governing GST, if any, that mandate such consideration? Petitioner's contention: The petitioner argues that the respondent authorities have failed to act upon their representation submitted on October 3, 2023, concerning their entitlement to additional GST payments due to the change in the taxation regime. They seek a direction for the consideration and disposal of their representation. Revenue's contention: The State (respondent Nos. 1-3) appeared and argued the matter. No specific arguments from the State regarding the merits of the petitioner's claim or any procedural objections were recorded, beyond their participation in the hearing.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT AT CALCUTTA Constitutional Writ Juri iction Appellate Side Ct.551 09.01.2026 Item No.609 Sws.M WPA 1799 of 2025 R.B. Construction Vs The State of West Bengal & Ors.
Mr. Sattwik Bhattacharyya Ms. Reshma Sharma …for the petitioner
Mr. Rajarshi Basu Mr. S. T. Mina …for the State
None appears for the respondent Nos. 2 and 4 despite service.
This writ petition has been filed alleging inaction on the part of the respondents in considering the petitioner’s representation and making payments of amounts to the petitioner which the petitioner is entitled to on account of GST.
Heard learned advocates appearing for the respective parties and considered the material on record.
It appears that the petitioner’s claim pertains to additional payments on account of GST in view of the change of taxation regime from VAT to GST.
Since the petitioner has already made a representation before the respondents as far back as on October 3, 2023, the respondent No. 4 shall consider and dispose of the petitioner’s representation within a period of four weeks from the date of communication of this order upon affording an 2 opportunity of hearing to the petitioner, strictly in accordance with law.
It is clarified that this Court has not gone into the merits of the petitioner’s case and that all points are left open to be decided by the respondent No. 4, in accordance with law.
It is further clarified that this order shall not be treated as mandate to make any payment to the petitioner in terms of the petitioner’s representation or as a passport to cross over a bar of limitation, if any.
With the above observations, WPA 1799 of 2025 stands disposed of.
Urgent photostat certified copy of this order, if applied for, be supplied to the parties on urgent basis after completion of necessary formalities. (Om Narayan Rai , 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.