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PRINCIPAL COMMISSIONER OF CGST & CX, HOWRAH COMMISSIONERATE vs. BENGAL HAMMER INDUSTRIES (P) LTD. AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Somnath Ganguly
Abhradip Maity
Res. Counsel
Arijit Chakrabarti
Nilotpal Chowdhury
Prabir Bera

Petitioner / Applicant

PRINCIPAL COMMISSIONER OF CGST & CX, HOWRAH COMMISSIONERATE
Respondent BENGAL HAMMER INDUSTRIES (P) LTD. AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Apr 27, 2022
Order No.

APOT No. 40 OF 2022 IA NO:GA/2/2022 WPO No. 240 OF 2019

Citation

2022(4) TAXREPLY 5735
Original Order
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ORDER

The Court : - This intra Court appeal by the department of CGST and Central Excise is directed against the order dated 16th March, 2020 in WPO 240 of 2019. The respondents/writ petitioners approached this Court with a prayer to allow the writ petitioners to file/upload in GST TRAN-I form and intended to file TRAN-I form and/or revised TRAN-I form. The learned Single Bench directed the GST and authorities to open the portal for the writ petitioners till March 31, 2020. Aggrieved by such direction the revenue is before us by way of this appeal. Identical impugned order was subject matter of challenge at the instance of the revenue in MAT 552 OF 2020 etc. batch and by judgment dated 14.12.2021, the appeals were dismissed and directions were issued by slightly modifying the liberty granted to the respondents/writ petitioners. The operative portion of the judgment reads as follows :- "Be that as it may, we would wish to point out from the recent decision of the High Cour....

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