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WILHELMSEN PORT SERVICES INDIA PRIVATE LIMITED AND ANOTHER vs. STATE OF WEST BENGAL AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
CHAITALI CHATTERJEE (DAS)
Pet. Counsel
Himangshu Kumar Ray
Arup Dasgupta
Shiwani Shaw
Res. Counsel
T.m. Siddiqui
N. Chatterjee
Tanoy Chakraborty

Petitioner / Applicant

WILHELMSEN PORT SERVICES INDIA PRIVATE LIMITED AND ANOTHER
Respondent STATE OF WEST BENGAL AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Mar 25, 2025
Order No.

MAT/319/2025 WITH IA NO: CAN/1/2025

Citation

2025(3) TAXREPLY 12801
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ORDER

1. This intra court appeal by the writ petitioners is directed against an interim direction dated 24th February, 2025 in WPA 406 of 2025. 2. In the said order the learned Single Bench exercised discretion while granting an order of stay by directing the appellants to pay 10% of the balance amount of tax in dispute. 3. We have elaborately heard the learned counsel for either of the parties.  4. Under normal circumstances in an intra court appeal, the court will not interfere with the discretion exercised by the learned Single Bench. 5. However, in the instant case the peculiar facts and circumstances persuade us to grant an order of stay of the impugned orders in the writ petition without any condition. 6. This is because the case of the appellant/writ petitioners is that they committed a mistake while claiming ITC in IGST to the tune of Rs.19,12,857/- in the place of actual claim of ITC in CGST of Rs.9,56,429.12/- in WBGST of Rs.9,56,429.12/- and, as a r....

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25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)