M/S. S.G. Strips Limited And ANR. v. The Assistant Commissioner Of Revenue And ORS.

2.1.2023 ks WPA 28482 of 2022 sl. 22 M/s. S.G., Strips Ltd. & Anr.

Vs Assistant Commissioner of Revenue, Bureau of Investigation, South Bengal & Ors.

Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Jitesh Sah ... For the Petitioners.

Mr. A. Ray, Ld. GP., Mr. T.M. Siddiqui, Mr. D. Ghosh, Mr. N. Chatterjee ... For the State.

Heard learned Advocates appearing for the parties.

By this writ petition, petitioners have made an innocuous prayer of direction upon the respondent authority concerned to consider and dispose of its representation dated 6th December, as annexed to the writ petition against the alleged blocking of Electronic Credit Ledger of the petitioners under Rule 86A of the CGST/WBGST Rules, 2017.

Considering the facts and circumstances of the case and submission of the parties, this writ petition being WPA 28482 of 2022 is disposed of by directing the respondent Authority concerned to consider and dispose of the aforesaid representation in accordance with law and by passing a reasoned

and speaking order after giving an opportunity of hearing to the petitioners or its authorised representative within a period of two weeks from the date of communication of this order.

( Md. Nizamuddin, J. )