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CALCUTTA HIGH COURT
T.S. SIVAGNANAM, CJ, CHAITALI CHATTERJEE (DAS), J
R.P. TECHSOFT INTERNATIONAL PVT. LTD. – Appellant
Versus
THE DEPUTY COMMISSIONER OF REVENUE (SGST OFFICER) AND ORS. – Respondent
| Table of Content |
|---|
| 1. the appeal challenges a decision regarding transitional credit denial. (Para 1 , 2) |
| 2. guidelines for review process and proper jurisdiction are emphasized. (Para 3 , 4) |
| 3. independent assessment by state tax authority is necessary. (Para 5 , 6) |
| 4. court allows the appeal and remands for reconsideration. (Para 7 , 8 , 9 , 10) |
1. This intra-court appeal by the writ petitioner is directed against the order dated 9th June, 2025, in WPA No.2488 of 2025. The writ petition was filed by the appellant challenging an order passed by the Deputy Commissioner of Revenue, Salt Lake Charge (hereinafter referred to as „the State Tax Authority) dated 27th February, 2023, by which the transitional credit claimed by the writ petitioner was found to be inadmissible and the learned Single Bench non- suited the appellant on the ground of availability of alternate remedy before the Appellate authority and the writ petition cannot be entertained.
2. Aggrieved by the same, the appellant has preferred this appeal.
3. We have elaborately heard the learned advocates appearing for all the parties.
4. It is settled legal principle that existence of an alternate remedy is not always a bar for the Co
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