G.P. Tronics Private Limited & anr. Vs State of West Bengal & ors. (Calcutta High Court)
Calcutta High Court has declined to entertain a writ petition filed by G.P. Tronics Private Limited & anr., challenging an order passed under Section 73 of the WBGST/CGST Act, 2017. The petitioners contended that the order, pertaining to the tax period of April 2018 to March 2019, was issued without granting them an adequate opportunity of hearing or adjourning the matter. However, the respondents’ counsel disputed this claim.
The court observed that the petitioners were served a show-cause notice in Form DRC-1 on October 31, 2023, but failed to respond within the stipulated time. While an adjournment was granted upon their request, the petitioners again did not submit a response, leading the adjudicating authority to proceed with the case. Justice opined that it would not be “prudent” for the High Court to delve into disputed questions of fact, especially when a “multi-tiered adjudication process” including an appellate remedy is available under the GST Act. Furthermore, the court noted a significant and unexplained delay in filing the writ petition, which was submitted on October 18, 2024, challenging an order dated March 13, 2024. Despite its disinclination to entertain the petition, the court, to ensure the petitioners are not left without a remedy, directed that if an appeal is filed within four weeks and all formalities are completed, the appellate authority should hear and dispose of the appeal on its merits, provided an application for condonation of delay is also submitted.
