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J.K. JAIN BUILDTECH INDIA PVT. LTD. vs. ASSISTANT COMMISSIONER & OTHERS
(Calcutta High Court)

Hon'ble Judges:

ANIRUDDHA ROY, J.
Pet. Counsel
Sandip Choraria
Rajeev Parik
Esha Acharya
Res. Counsel
Subir Kumar Saha
Bikramaditya Ghosh

Petitioner / Applicant

J.K. JAIN BUILDTECH INDIA PVT. LTD.

Respondent ASSISTANT COMMISSIONER & OTHERS
Court Calcutta High Court
State

West Bengal

Date Apr 3, 2023
Order No.

WPA 3415 OF 2022

Citation

2023(4) TAXREPLY 7183
Original Order
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ORDER

From records of this proceeding it appeared that previously on two occasions, the respondents chose not to be represented, hence the writ petition could not be taken up for consideration. Today Mr. Bikramaditya Ghosh, learned counsel led by Mr. Subir Kumar Saha, learned Additional Government Pleader appeared for the respondents. The petitioner through this writ petition had challenged the impugned order dated December q2, 2022 passed by the statutory appellate authority presided over by the Joint Commissioner, State Tax, Siliguri, Head Quarter, Siliguri being the second respondent herein at page 65 to the writ petition. The principal ground on which the petitioner was defeated before the appellate authority was that the petitioner could not produce the relevant invoices in physical form. Mr. Sandip Choraria, learned counsel appearing for the petitioner referring to Rule 138A of the Central Goods and Services Tax Rules, 2017 (for short the 2017 Rules) submitted that, sub-....

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