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HARSH POLYFABRIC PVT. LTD. vs. UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
Rahul Tangri
Dipankar Majumder
Res. Counsel
Sovan Mukherjee

Petitioner / Applicant

HARSH POLYFABRIC PVT. LTD.
Respondent UNION OF INDIA & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jan 10, 2023
Order No.

WPO 588 of 2019

Citation

2023(1) TAXREPLY 6921
Original Order
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ORDER

The Court: Pursuant to the direction of this Court, petitioner has already deposited the deficit Court fees and files document to this effect which may be kept with the record. Heard learned advocates appearing for the parties. By this writ petition petitioner has challenged the impugned order dated 31st October, 2019, passed by the Appellate Authority under relevant provision of West Bengal Goods and Services Tax Act and Rules, 2017. Considering the submission of the parties and on perusal of the impugned order, I find that the petitioner seeks adjudication by this Writ Court under Article 226 of the Constitution of India on the issue as to under which Chapter and which classification of the Customs & Central Excise Tariff Act its product will fall and declaration to this effect and it has challenged the findings of the Appellate Authority in its impugned order where it has been held that petitioner’s claim on PPSB bed sheet are produced in a finished sta....

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