Rockfield Mining And Minerals Private Limited And Anr. vs. The State Of West Bengal And Ors.
Original PDF →Facts
The petitioners, Rockfield Mining and Minerals Private Limited & Anr., challenged an order passed under Section 107 of the West Bengal/Central Goods and Services Tax Act, 2017, and a demand raised in Form GST APL-04 dated March 20, 2024. This demand arose from an order passed under Section 73 of the said Act dated April 11, 2023, concerning the tax period July 2017 to March 2018. A previous order dated February 13, 2025, by a Coordinate Bench of the High Court, had entertained the writ petition and stayed the demand, subject to the petitioners paying 10% of the disputed tax amount.
Held
The Court held that Section 128A of the West Bengal Goods and Services Tax Act, 2017, as inserted by the West Bengal Goods and Services Tax (Amendment) Act, 2024, provides for the waiver of interest and/or penalty in respect of demands raised under Section 73 or appellate orders under Section 107, pertaining to the tax period July 1, 2017, to March 31, 2020, provided the registered tax payer complies with the pre-condition of paying the entire tax due. Since the petitioners sought to avail this benefit and the matter concerned the tax period July 2017 to March 2018, which falls within the stipulated period, the Court granted leave to the petitioners to withdraw the writ petition. The previous direction for payment of 10% of the balance tax in dispute and the unconditional stay were recalled and vacated, respectively. The writ petition was dismissed as withdrawn.
Key Issues
1. Whether the newly inserted Section 128A of the West Bengal Goods and Services Tax (Amendment) Act, 2024, which waives interest and penalty for certain periods and conditions, is applicable to the present case. Petitioner's contention: The petitioners argued that Section 128A, inserted by the West Bengal Goods and Services Tax (Amendment) Act, 2024, notified on January 10, 2025, provides for the waiver of interest and penalty concerning notices or orders passed under Section 73 or appellate orders under Section 107 for the period July 1, 2017, to March 31, 2020. They sought leave to withdraw the writ petition to apply for waiver of interest and penalty, subject to paying the entire tax due. Revenue's contention: The judgment does not record any specific argument from the State.
Sections Cited
Section 73, Section 107, Section 128A
AI-generated summary — verify with the full judgment below
14 27.02.2025 sb Ct . 5
IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION APPELLATE SIDE
WPA 23544 of 2024
Rockfield Mining and Minerals Private Limited & Anr. Vs. The State of West Bengal & Ors.
Mr. Himangshu Kumar Ray
Mr. Subhasis Podder
Ms. Shiwani Shaw
Mr. Animitra Roy
Mr. Piyas Chowdhury
… For the petitioners
Mr. A. Ray, GP
Mr. T.M. Siddique, AGP
Mr. T. Chakraborty,
Ms. S. Shaw
Mr. S. Sanyal
.. For the State
Challenging the order passed under Section 107 of the West Bengal/Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”) and the demand raised by the respondents in Form GST APL -04 dated 20th March, 2024, arising out of an order passed under Section 73 of the said Act dated 11th April, 2023, in respect of the tax period July 2017 to March 2018, the present writ petition has been filed.
By an order dated 13th February, 2025, a Coordinate Bench of this Court had entertained the writ petition and stayed the demand subject to the petitioners’ complying with the direction as
2 regards payment of 10% of the balance amount of tax in dispute as provided for therein.
Today, Mr. Ray, learned advocate representing the petitioners by placing before this Court the West Bengal Goods and Services Tax (Amendment) Act, 2024, as notified and published in the Kolkata Gazette on 10th January, 2025 would submit that by way of insertion of Section 128A in the said Act, both interest and penalty concerning the notice/s or orders passed under Section 73 of the said Act or an appellate order passed under Section 107 of the said Act pertaining to the period 1st July, 2017 to 31st March, 2020 have been waived. He would submit having regard to the aforesaid the petitioners seek leave to withdraw the aforesaid writ petition to apply before the authorities for waiver of interest and penalty subject to the petitioners’ complying with the pre-condition for availing such waiver in the form of payment of the entire tax due.
Having heard the learned advocates appearing for the respective parties and noting that Section 128A has been inserted in the said Act so as to waive interest or penalty or both in respect of the demand raised under Section 73 of the said Act
3 or demands made on the basis of appellate order under Section 107 of the said Act, pertaining to the tax period 1st July, 2017 to 31st March, 2020, subject to the registered tax prayer complying with demand for payment of tax in full, and since the petitioners seek to avail such benefit and noting that the matter relates to the tax period July, 2017 to March 2018, leave is granted to the petitioners to withdraw the aforesaid writ petition for availing the benefit of Section 128A of the said Act.
In view thereof, the direction contained in the order dated 13th February, 2025 directing the petitioners to make payment of 10% of the balance amount of tax in dispute stands recalled.
The direction for unconditional stay as provided for in the said order also stands vacated.
The writ petition accordingly stands dismissed as withdrawn. Urgent Photostat certified copy of this order, if applied for, be made available to the parties upon compliance with the requisite formalities.
(Raja Basu Chowdhury, 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.