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R.P. TECHSOFT INTERNATIONAL PVT. LTD. vs. THE DEPUTY COMMISSIONER OF REVENUE, (SGST OFFICER) SALT LAKE CHARGE & ORS.
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Somak Basu
Res. Counsel
Soumak Bera
Anirban Ray
Uday Shankar

Petitioner / Applicant

R.P. TECHSOFT INTERNATIONAL PVT. LTD.
Respondent THE DEPUTY COMMISSIONER OF REVENUE, (SGST OFFICER) SALT LAKE CHARGE & ORS.
Court Calcutta High Court
State

West Bengal

Date Jun 9, 2025
Order No.

WPA 2488 of 2025

Citation

2025(6) TAXREPLY 13654
Original Order
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ORDER

1. Challenging the order dated 27th February, 2023 passed by the respondent no.1, the instant writ petition has been filed 2. The learned advocate for the petitioner would submit though the aforesaid order is appealable under the provisions of Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”), however, since the adjudicating authority did not consider the submissions and the relevant judgments relied upon by the petitioner, the aforesaid order cannot be sustained. According to him, the aforesaid order is without jurisdiction and should be set aside. 3. Having heard the learned advocates appearing for the respective parties and noting that an appellate remedy having been provided, the petitioner having failed to take benefit of such appellate remedy, there being no appropriate explanation in approaching this Court belatedly and the only explanation being the pendency of an arbitral proceedings, I am of the view that the petitioner....

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