Barabazar Fee Parking Co-Operative Society Limited And Anr. vs. The State Of West Bengal And Ors.
Original PDF →Facts
The petitioners, Barabazar Fee Parking Cooperative Society Limited & Anr., filed a writ petition challenging two show cause notices dated August 9, 2024, issued under Section 74 of the Central/West Bengal Goods and Services Tax Act, 2017, for the tax periods January 2023 to March 2023 and April 2023 to March 2024. The respondents, the State of West Bengal & Ors., submitted that an adjudication order under Section 74(9) of the said Act had already been passed on October 4, 2024. They argued that the petitioners had an alternative remedy of appeal and that the writ petition should not be entertained at this stage.
Held
The Court held that since an adjudication order had already been passed, the petitioners could raise all their grievances before the appellate authority under Section 107 of the said Act. Therefore, the writ petition was not maintainable at this stage. The Court did not entertain the writ petition on the ground of alternative remedy. However, it directed that if the petitioners approach the appellate authority within three weeks from the date of the order, the appellate authority shall hear and dispose of the appeal on merits, in accordance with law, subject to compliance with all other formalities by the petitioners. This direction was given considering the peculiar facts, including the challenge to the jurisdiction of the issuing authority.
Key Issues
1. Whether the High Court should entertain a writ petition challenging show cause notices when an adjudication order has already been passed, thereby rendering an alternative remedy of appeal available under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017? Petitioner's contention: The petitioners sought to challenge the show cause notices and the jurisdiction of the issuing authority. Revenue's contention: The State argued that since an adjudication order had been passed, the petitioners had an alternative remedy in the form of an appeal under Section 107 of the said Act, and thus the writ petition was not maintainable.
Sections Cited
Section 74, Section 74(9), Section 107
AI-generated summary — verify with the full judgment below
11 23.04.2025 sb Ct 5
IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION APPELLATE SIDE
WPA 1681 of 2025
Barabazar Fee Parking Cooperative Society Limited & Anr. Versus The State of West Bengal & Ors.
Mr. Shovendu Banerjee
Mr. Soumyajit Mishra
… For the petitioners.
Mr. Anirban Ray, GP
Md. T. M. Siddiqui, AGP
Ms. Tanoy Chakraborty
Mr. Saptak Sanyal
.. For the State.
Although, the instant writ petition has been filed challenging two several show cause notices both dated 9th August, 2024 in respect of the tax period January, 2023 to March, 2023 and April, 2023 to March, 2024 under the provisions of Section 74 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”), Mr. Chakraborty, learned advocate appearing for the respondents would submit that an adjudication order under Section 74(9) of the said Act has already been passed on 4th October, 2024. He would submit that the petitioners have an alternative remedy in the form of an appeal and as such, this Court ought not to entertain this writ petition at this stage.
2
Having heard the learned advocates appearing for the respective parties, I am of the view since, an adjudication order has already been passed, the petitioners can raise all its grievances before the appellate authority under Section 107 of the said Act.
In view thereof, there is no scope to hear out the instant writ petition. However, since the writ petition is not being entertained on the ground of alternative remedy, I am of the view that in the event, the petitioners approach the appellate authority within a period of three weeks from date, the appellate authority, having regard to the peculiar facts noted hereinabove including the challenge to the very juri iction of the issuing authority to initiate the proceedings against the petitioners, shall hear out and dispose of the appeal on merits, in accordance with law, subject to compliance of all other formalities by the petitioners.
With the above observations and directions, the writ petition is disposed of. Urgent Photostat certified copy of this order, if applied for, be made available to the parties upon compliance of requisite formalities.
(Raja Basu Chowdhury, J.)
3
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.