Fratelli Vineyards Limited Vs State of West Bengal & Ors. (Calcutta High Court)
The Calcutta High Court examined a writ petition challenging an appellate order dated 17 June 2025 passed under Section 107 of the WBGST Act, 2017 and the CGST Act, 2017. The dispute arose from an adjudication order dated 3 April 2024 issued under Section 73 of the GST law for the tax period April 2018 to March 2019. Through the adjudication order, the petitioner was held liable to pay tax on four grounds: short payment of outward tax, short payment of tax on inward supply under reverse charge mechanism (RCM), excess availment of input tax credit (ITC) on inward supply, and ITC found reversible.
The petitioner challenged the adjudication order before the appellate authority. In the appeal, the petitioner provided explanations addressing the findings of the adjudicating authority and stated that supporting documents had already been submitted during the original adjudication proceedings.
The appellate authority, however, confirmed the adjudication order. While addressing each of the four grounds, the appellate authority repeatedly recorded that no further explanation or supporting documents had been furnished by the appellant at the appeal stage. On that basis, it held that the findings of the adjudicating officer remained valid and that there was no reason to interfere with the order.
