Indrani Dhar & Anr. Vs State of West Bengal & Ors. (Calcutta High Court)
The writ petition challenges an appellate order dated June 26, 2025 passed under Section 107 of the West Bengal Goods and Services Tax Act, 2017, by which the petitioners’ appeal against an order under Section 74(9) dated May 22, 2024 was dismissed. The petitioners contend that the adjudication order under Section 74 should not have been issued against them because they were not the suppliers of goods, and therefore no tax liability could arise on them. They rely on Circular No. 57/31/2018-GST dated September 4, 2018 issued by the Central Board of Indirect Taxes and Customs to support their position.
The petitioners draw attention to page 3 of the adjudication order, which refers to a letter dated February 24, 2021 submitted by petitioner no.1 to the Assistant Commissioner of State Tax. According to the petitioners, this letter enclosed several documents intended to demonstrate that they acted only as agents of the actual supplier and were not suppliers themselves. Although these documents were placed on record, the adjudicating authority nevertheless proceeded to impose tax on them. The petitioners argue that they were never liable for such tax and the documents substantiating their position were not properly considered.
