Mphasis Engineers Co-operative Contract And Construction Society Limited Vs Senior Joint Commissioner (Calcutta High Court)
The Calcutta High Court considered an intra-court appeal filed by an assessee against an order dated 19 August 2025 passed by a learned Single Judge in WPA 1608 of 2025. By the impugned order, the Single Judge invoked the provisions of Section 112 of the West Bengal Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017.
The appellant contended that the authorities lacked jurisdiction to invoke the provisions of the Act, 2017 on the ground that no show-cause notice had been issued, rendering the assumption of jurisdiction invalid. On merits, it was argued that the appellant had already deposited the amount presently sought to be claimed, and therefore requiring a further pre-deposit as a condition for pursuing the appeal would be onerous and unfounded. The appellant relied upon a decision reported in (2024) 122 GSTR 59 and an order dated 21 March 2025 passed by the Supreme Court in a special leave petition. It was also submitted that since the Tribunal contemplated under the Act, 2017 had not yet been constituted, the writ petition was maintainable.
The respondents were represented and opposed the appeal. The Division Bench noted that the appeal arose from an interim order passed in a writ petition and that this was the second round of litigation initiated by the appellant. In the first round, the appellant had filed WPA 926 of 2024, which had been disposed of by the High Court. In that earlier proceeding, issues relating to personal hearing and issuance of show-cause notice had already been examined, or were deemed to have been examined. Pursuant to directions issued in that round, the appellate authority reconsidered the matter after hearing the parties.
