HIGH COURT AT CALCUTTA In the Circuit Bench At Jalpaiguri CONSTITUTIONAL WRIT JURISDICTION Present:

THE HON’BLE JUSTICE AJAY KUMAR GUPTA WPA 2459 of 2023 Bimal Roy Versus The State of West Bengal & Ors.

For the Petitioner : Mr. Himangshu Kumar Ray, Mr. Abhilash Mittal, Mr. Prosenjit Das, ...Advocates For the State : Mr. Pretom Das ...Advocate Heard on : 17.10.2023 Judgment on : 19.10.2023 AJAY KUMAR GUPTA, J.:

1. The instant writ petition has been filed by the petitioner under Article 226 of the Constitution of India praying for order or direction on the respondent nos. 1, 4, 5, 6, 7, 8, 9, 10,, 11 and 12 to pay the liability of GST incurred on works contract executed and completed after 1st July, 2017 wherein the contracts were awarded in the pre-GST regime or post-GST regime and therefore it was impossible on part of the petitioner as well as the respondent nos. 4, 5, 6, 7, 8, 9, 10, 11 and 12 to include the component of GST in the value of contract awarded prior to GST legislation coming into force or post-GST contracts, ongoing projects and the petitioner is also challenging the impugned summary of show cause notice dated 22.09.2023 under Section 74 of the Central Goods and Servi