M/S Century Products And Another v. State Of West Bengal And ORS.

03-03-2022 Item No.6 Subrata

IN THE HIGH COURT AT CALCUTTA

Constitutional Writ Jurisdiction Appellate Side WPA No.1503 of 2022 M/s. Century Products & Anr.

-vsState of West Bengal & Ors.

Mr. Abhrotosh Majumder Mr. Avra Mazumder Mr. K. Roy Mr. Sandip Nahar ...for the petitioners Mr. Siddhartha Lahiri Mr. Sujit Mitra ...for the Union of India Mr. A. Ray Md. T.M. Siddiqui Mr. Debasish Ghosh ...for the State Heard learned advocates appearing for the parties. In this writ petition, petitioners have challenged the impugned intimation dated October 1, 2021 which is on page 59 of the writ petition and two show-cause notices both dated December 21, 2021 (pp.74 & 81) issued by the Assistant Commissioner of State Tax, the second respondent herein.

It appears from record that the basis of the impugned two show-cause notices dated December 21, 2021 are based on the aforesaid intimation dated October 1, 2021.

Mr Siddiqui, learned advocate appearing for the State GST authorities, on instructions, very fairly submits that due to inadvertence, there is some anomaly in the aforesaid intimation dated October 1, 2021 and that respondent concerned is willing to withdraw the said intimation.

Considering such submission of Mr Siddiqui, the intimation dated October 1, 2021 is treated as withdrawn and as a consequence the aforesaid show-cause notices both dated December 21, 2021 which are based on the intimation dated October 1, 2021 also stand withdrawn. However, withdrawal of the intimation as well as the show-cause notices will not prevent the respondent concerned from issuing any fresh intimation notice in accordance with law.

With the aforesaid observation and direction, this writ petition being WPA No.1503 of 2022 stands disposed of.

[Md. Nizamuddin, J]