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KINARAM VINTRADE PRIVATE LIMITED vs. STATE OF WEST BENGAL AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN

Pet. Counsel

Mainak Bose

Neeraj Kumar Pandey

S.m. Akhter

Res. Counsel

A. Ray

T.m. Siddiqui

N. Chatterjee

Petitioner / Applicant	KINARAM VINTRADE PRIVATE LIMITED
Respondent	STATE OF WEST BENGAL AND OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jun 30, 2022
Order No.	WPA 11122 of 2022
Citation	2022(6) TAXREPLY 6000
Original Order
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ORDER
Heard learned Advocates appearing for the parties. Petitioner has filed this writ petition being aggrieved by the impugned action of the respondent, WBGST Authority concerned blocking the Input Tax Credit (ITC) of the petitioner on 28.5.2022 available in the Electronic Ledger in question without intimating the petitioner the recorded reasons before taking such harsh action. Petitioner submits that it is well settled principles of law that any adverse action taken against a person, he must be informed the recorded reasons for taking such adverse action so that he could know the reasons and basis for taking any coercive and adverse action against him and on this proposition of law, petitioner has relied on several reported and an unreported decisions of different High Courts namely, Hon’ble Madras High Court in WA No.2341 of 2021 dated 16th September, 2021 in the case of M/s. HEC India LLP vs. Commissioner of GST and Central Excise, Audit-II, Commissionerate and th....