Saptarshi And ANR. v. Dy. Com. Of State Tax, Bureau Of Investigation, S. Bengal Hq And ORS.

01.02.2024 Item No.20 RP Ct. No.2 WPA 1493 of 2024 Saptarshi & Anr.

Vs.

The Deputy Commissioner of State Tax, Bureau of Investigation, South Bengal HQ & Ors.

Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Jitesh Shaw .....for Petitioners Mr. Anirban Ray, Ld. G.P.

Mr. T.M. Siddiqui Mr. Tanoy Chakraborty Mr. Saptak Sanyal .....for State Heard learned advocate appearing for the parties. By way of filing this writ petition the petitioners have made a prayer for passing a direction upon its contractors, being respondent nos.5 and 6, to pay the amount of GST in question to the petitioners, which has nothing to do with the dispute between the petitioners and the respondent/WBGST Authority concerned.

Since the petitioners in this writ petition are asking for a direction upon third persons to make payment of tax and penalty to the respondent/State GST Authority concerned and since such obligation on the respondent nos.5 and 6 arose out of a contract, I am not inclined to entertain this writ petition.

Accordingly, the writ petition, being WPA 1493 of 2024, stands dismissed. However, dismissal of this writ petition will not be a bar on the part of the petitioners to

avail any alternative remedy available to them against the respondent no.8.

(MD. NIZAMUDDIN, J.)