Chatterjee Constructions Vs State of West Bengal & Ors. (Calcutta High Court)
The Calcutta High Court considered a writ petition challenging a final intimation dated 18 March 2021 issued by the Assistant Commissioner, State Tax, Bureau of Investigation (South Bengal). The petitioner assailed the notice on grounds of lack of jurisdiction and non-compliance with statutory requirements under Section 61 read with Rule 99 of the West Bengal GST Acts and Rules, as well as Sections 73, 74, and 75 of the West Bengal GST Act, 2017.
At the hearing, counsel for the respondents was unable to contradict the petitioner’s allegations, which were supported by the record placed before the Court. On consideration of the submissions and materials, the Court found that the petitioner had established a prima facie case warranting interim relief and that the issues raised required affidavits from the respondents for final adjudication.
The Court directed the respondents to file an affidavit-in-opposition by 20 December 2021, with a reply, if any, by 4 January 2022, and listed the matter for final hearing on 15 January 2022. Pending further orders, the respondents were restrained from taking coercive action on the basis of the impugned notice until 28 January 2022.
