Calcutta High Court (Appellete Side)
Biswajit Sen vs State Of West Bengal & Ors on 3 March, 2025
03.03.2025
Item No.
AD 11
Saswata
WPA 24754 of 2024
Biswajit Sen
versus
State of West Bengal & Ors.
Mr. Mainak Bose, Sr. Adv.
Mr. Sandip Choraria
Mr. Akash Chakraborty
...For the petitioner
Mr. Kaushik Dey
Mr. Tapan Bhanja
...For the CGST authority
Mr. Anirban Ray, Ld. GP
Mr. Md. T.M.Siddiqui, Ld. AGP
Mr. Tanoy Chakraborty
Mr. Saptak Sanyal
...For the State
1.The subject matter of challenge in the present writ petition is the notification dated 16th August 2017 issued by the Government of West Bengal, Finance Department, Audit Branch, as appearing at page 142 of the writ petition as being ultra vires to the Goods and Services Tax Act, 2017.
2. Having heard the learned advocates appearing for the respective parties, I direct the State authorities to take appropriate instructions as to whether document dated 16th August 2017 captioned as "Notification" has been notified or whether the same is an internal circular meant for office use only. The petitioner is also directed to produce copies of the contracts which the petitioner claims to have entered into with the State authorities.
3. Let the matter stand adjourned and be taken up for further consideration in the monthly list of April 2025 under the heading "New Motion-1".
4. Liberty to pray for interim order, if occasion arises.
(Raja Basu Chowdhury, J.)