Century Products Vs State of West Bengal & Ors (Calcutta High Court)
The Calcutta High Court disposed of a writ petition filed by the petitioner seeking expeditious processing and disbursement of a GST refund of ₹1,55,096 for February 2025, along with applicable interest. During the pendency of the petition, the GST authorities issued a show-cause notice, which the petitioner responded to, leading to the adjudicating authority rejecting the refund application on October 31, 2025, under Section 54 of the CGST/WBGST Act. The petitioner challenged this rejection via an application (CAN 1 of 2025), alleging jurisdictional errors. The Court noted that the writ petition was filed solely to expedite refund processing and that the petition had been disposed of accordingly. It held that the petitioner could not use the writ to challenge the adjudication order, as a statutory remedy exists under Section 107 before the appellate authority. The Court found no jurisdictional error in the impugned order and observed that the authority had valid jurisdiction to consider and reject the refund application. Consequently, the writ petition and CAN 1 of 2025 were disposed of, allowing the petitioner to pursue any appeal before the appropriate appellate authority. No costs were imposed, and the Court refrained from commenting on the merits of the refund claim.
