Calcutta High CourtWPA/26415/2023disposed

Middleton Leaseholders Private Limited And ANR v. The Deputy Commissioner Of State Tax, Bureau Of Investigation, South Bengal Hq Wbgst And ORS

2023-12-05Hon'Ble Justice Md. Nizamuddin2 pages

05.12.2023 Item No. 13 Ct. No. 2 PG W.P.A. 26415 of 2023 Middlteton Leaseholders Private Limited & Anr.

Vs.

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

Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Jitesh Sah ..........for the petitioners Mr. Anirban Ray, Ld. GP Mr. T.M. Siddique Mr. Tanoy Chakraborty Mr. S. Sanyal.........for the State Heard the learned advocates appearing for the parties.

In this writ petition, the petitioners have challenged the impugned show cause notices issued under section 73 of the WBGST Act, 2017 for the financial years 2017-18 to 2021-22. It appears from record annexed to the writ petition that against the aforesaid impugned show cause notices, the petitioners have already filed reply dated 13th November, 2023 being annexure-P5' to the writ petition.

The writ petition has been filed by the petitioners on 22nd November, 2023 just after nine days of filing of reply without giving time to the authority concerned to consider their representation/

reply. The petitioners, in support of their contention relied on an order of this Court dated 6th December, 2021 in W.P.A. 17795 of 2021.

Considering the facts and circumstances of the case and submission of the parties, this writ petition being W.P.A. 26415 of 2023 is disposed of by directing the respondent authority concerned to consider and dispose of the aforesaid representation of the petitioners expeditiously and preferably within two weeks from date after giving opportunity of hearing to the petitioners or their authorised representative.

It is needless to mention that while considering the representation of the petitioners, the respondent authority concerned shall pass a reasoned and speaking order by taking into consideration the order petitioners have relied on in their representation as to whether in the facts and circumstances of the petitioners is similar to the said case.

(Md. Nizamuddin, J.)