Calcutta High Court (Appellete Side)
Prakash Ply Centre Pvt. Ltd vs The Deputy Commissioner on 9 June, 2022
Author: Md. Nizamuddin
Bench: Md. Nizamuddin
09.06.2022.
p.b.
Sl. No.32.
W.P.A. 9766 of 2022
Prakash Ply Centre Pvt. Ltd.
Vs.
The Deputy Commissioner,
Directorate of Revenue Intelligence
And Enforcement, Government of
West Bengal & Ors.
Mr. J. Khan,
Mr. B. Sengupta,
Mr. T. Ahamed Khan.
........for the petitioner.
Ms. Tiyasa Biswas.
........for the respondent no.4.
Mr. A. Ray, Mr. T. M. Siddiqui, Mr. D. Ghosh.
.........for the State.
The affidavit of service filed in Court today be kept with the record.
Heard learned advocates appearing for the parties. In this matter, a pure question of law relating to jurisdiction of the Deputy Commissioner of Revenue, Directorate of Revenue Intelligence and Enforcement has been challenged in invoking Section 74 and Section 122 of the West Bengal GST Act.
Learned advocate for the petitioner submits that only 'proper officer' within the definition under Section 2(91) of the West Bengal GST Act can initiate such type of proceeding under the West Bengal GST Act and the impugned proceedings are without jurisdiction according 2 to the petitioner since officer concerned does not come within the definition of 'proper officer'.
Learned advocate appearing for the respondent State GST authority prays for time to produce the necessary documents/gazette notification or necessary rules and regulations to establish that the officer, who has initiated the impugned proceeding under the West Bengal GST Act has authority under the law to initiate such proceeding.
List this matter for further consideration on 10th June, 2022.
(Md. Nizamuddin, J.)