Santa Prasad Shaw Alias Santa Prasad Jaiswal v. Union Of India And ORS.

14-03-2022 Item No.33 Subrata

IN THE HIGH COURT AT CALCUTTA

Constitutional Writ Jurisdiction Appellate Side WPA No.3948 of 2022 Santa Prasad Shaw alias Santa Prasad Jaiswal -vsUnion of India & Ors.

Mr. Suryaneel Das Mr. Aditya Mondal ...for the petitioner Mr. Kalidas Saha ...for the Union of India Mr. A. Ray Mr. S. Mukherjee Mr. N. Chatterjee ...for the State Heard learned advocates appearing for the respective parties.

In this writ petition, petitioner is aggrieved by the impugned action of the respondent-State GST authority blocking the petitioner's electronic credit ledger in question and further the action on the part of the respondent authority concerned not completing the investigation and taking a final decision in the pending proceeding in question.

Considering the submission of the parties, this writ petition being WPA No.3948 of 2022 stands disposed of by directing the respondent authority concerned to complete the pending investigation in question in the matter and take a final decision, within ten weeks from the date of communication of this order.

Needless to mention that the respondent concerned shall pass the final order on the basis of investigation in accordance with law and by passing a reasoned and

speaking order, after giving an opportunity of hearing to the petitioner or his authorised representative. [Md. Nizamuddin, J]