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RASHTRIYA ISPAT NIGAM LIMITED vs. STATE OF WEST BENAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ

Pet. Counsel

Rahul Tangri

Taniya Roy

Res. Counsel

A. Ray

T.m. Siddiqui

T. Chakraborty

Petitioner / Applicant	RASHTRIYA ISPAT NIGAM LIMITED
Respondent	STATE OF WEST BENAL & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jan 16, 2025
Order No.	W. P. A 28840 of 2024
Citation	2025(1) TAXREPLY 12229
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ORDER
RAJARSHI BHARADWAJ, J: 1. The present writ petition has been filed under Article 226 of the Constitution of India seeking judicial intervention to quash the impugned order passed by the appellate authority rejecting the petitioner’s appeal solely on the grounds of delay. The petitioner contends that it is a central public sector undertaking and that such rejection, without addressing the merits of the appeal, violates principles of natural justice and denies the petitioner a fair opportunity to present its case. 2. The facts in a nutshell are that the petitioner, a Central Public Sector Undertaking registered under GST in West Bengal, is engaged in supplying steel products. The entity is a bona fide tax-compliant organization that transitioned to the GST regime in July 2017. 3. During April–June 2017, the petitioner carried forward CENVAT credits amounting to Rs. 6,75,27,861/- and service tax credits of Rs. 8,95,695/-. These were transitioned to the GST regim....