Gopal Metal Stores And Anr. Vs Assistnat Commissioner of State Tax (Calcutta High Court)
The writ petition was filed challenging an order dated June 3, 2025 passed by the Assistant Commissioner of State Tax, whereby the petitioners’ request for unblocking of petitioner No. 1’s electronic credit ledger and for initiation and conclusion of adjudication proceedings was rejected.
In the impugned order, the Proper Officer observed that the petitioner had availed Input Tax Credit (ITC) “on the basis of some mere paper work without any involvement of goods” and had passed on such ITC to beneficiaries without supply of goods. On that basis, the Proper Officer declined the petitioners’ request for adjudication, stating that the “act of violation is not suitable for adjudication.”
After the electronic credit ledger was blocked and communication to that effect was issued on June 3, 2025, the petitioner submitted a representation dated June 5, 2025 seeking unblocking and furnished relevant supporting documents. No action was taken. The petitioner thereafter made a further representation dated July 16, 2025 reiterating the request for unblocking and specifically seeking initiation and conclusion of adjudication proceedings under Section 73 or 74 of the Central Goods and Services Tax Act, 2017 / West Bengal Goods and Services Tax Act, 2017, as applicable. The impugned order was passed in response to this representation.
