Merc Infra India Private Limited & Anr Vs State of West Bengal & Ors (Calcutta High Court)
The Calcutta High Court has dismissed a writ petition filed by Merc Infra India Private Limited and its legal representatives, imposing a cost of ₹1 lakh on the company. The court found that the company had misused the court’s extraordinary jurisdiction to delay the payment of a revenue deposit.
The case originated from a tax order issued on April 12, 2024, by a proper officer under Section 73(9) of the WBGST/CGST Act, 2017, for the tax period of April 2018 to March 2019. Merc Infra India initially challenged this order in a writ petition, but the court directed them to file an appeal with the appellate authority. After the appellate authority disposed of the appeal on December 18, 2024, the company filed another writ petition on March 1, 2025, claiming that the Appellate Tribunal had not yet been constituted.
However, during the court proceedings, the company sought to withdraw the petition, citing a circular from the Principal Commissioner of GST dated July 11, 2024. This circular allows taxpayers to defer payment of a demand by making a pre-deposit and providing an undertaking to file an appeal once the Appellate Tribunal is constituted.
