M/S Century Products And Another vs. State Of West Bengal And Ors.
Facts
The petitioners, M/s. Century Products & Anr., challenged an intimation dated October 1, 2021, and two show-cause notices dated December 21, 2021, issued by the Assistant Commissioner of State Tax, the second respondent. The show-cause notices were based on the aforementioned intimation. The State GST authorities, through their counsel, acknowledged an anomaly in the intimation dated October 1, 2021, and expressed willingness to withdraw it. The impugned intimation and the subsequent show-cause notices were issued by the Assistant Commissioner of State Tax.
Held
The Court noted the submission by the learned advocate for the State GST authorities that due to inadvertence, there was an anomaly in the intimation dated October 1, 2021, and that the concerned respondent was willing to withdraw it. Considering this submission, the Court treated the intimation dated October 1, 2021, as withdrawn. Consequently, the two show-cause notices dated December 21, 2021, which were based on this intimation, were also deemed withdrawn. The Court clarified that the withdrawal of the intimation and show-cause notices would not preclude the respondent from issuing any fresh intimation notice in accordance with the law. The writ petition was disposed of with these observations and directions.
Key Issues
1. Whether the intimation dated October 1, 2021, issued by the Assistant Commissioner of State Tax, was legally valid and formed a proper basis for the subsequent show-cause notices. Petitioner's Contention: The petitioners challenged the intimation and the show-cause notices, implying they were based on an erroneous or invalid premise. Revenue/State's Contention: The State GST authorities, through their counsel, conceded that there was an "anomaly" in the intimation dated October 1, 2021, and expressed their willingness to withdraw it. They did not explicitly argue for the validity of the intimation or the show-cause notices but rather agreed to their withdrawal.
AI-generated summary — verify with the full judgment below
03-03-2022 Item No.6 Subrata IN THE HIGH COURT AT CALCUTTA Constitutional Writ Juri iction Appellate Side WPA No.1503 of 2022 M/s. Century Products & Anr. -vs- State of West Bengal & Ors.
Mr. Abhrotosh Majumder Mr. Avra Mazumder Mr. K. Roy Mr. Sandip Nahar …for the petitioners Mr. Siddhartha Lahiri Mr. Sujit Mitra …for the Union of India Mr. A. Ray Md. T.M. Siddiqui Mr. Debasish Ghosh …for the State Heard learned advocates appearing for the parties.
In this writ petition, petitioners have challenged the impugned intimation dated October 1, 2021 which is on page 59 of the writ petition and two show-cause notices both dated December 21, 2021 (pp.74 & 81) issued by the Assistant Commissioner of State Tax, the second respondent herein.
It appears from record that the basis of the impugned two show-cause notices dated December 21, 2021 are based on the aforesaid intimation dated October 1, 2021.
Mr Siddiqui, learned advocate appearing for the State GST authorities, on instructions, very fairly submits that due to inadvertence, there is some anomaly in the aforesaid intimation dated October 1, 2021 and that
The judgment continues below.
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