Titagarh Rail Systems Ltd. Vs Deputy/Joint Commissioner (Calcutta High Court)
The petitioner filed the writ petition being aggrieved by an order passed under Section 73 of West Bengal Goods and Services Tax(‘WBGST’) Act 2017. However, the writ petition was filed after a delay of nearly eight months of passing of order.
In addition to above, the Petitioner had also questioned the determination of demand by filing of rectification application contending that there exists an error in the order. However, the same was also rejected in due course by the Proper officer contending that the Taxpayer has failed to understand the computation of ineligible amount of ITC.
The Court considered the arguments advanced by the Petitioner and the Respondents and observed as under:
1. The Court is of view that considering the facts of the case, no relief can be afforded to the Petitioner.
2. The Petitioner’s case neither involves the violation of principles of natural justice nor involves issue in relation to order passed by an authority without jurisdiction.
In view of the above, the Court observed that that the above order does not call for any interference. Accordingly, the court dismissed the petition with costs of INR 50,000/- to be paid by the petitioner to the Calcutta High Court Legal Services Committee.
