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22.12.2025

Court No.551

DL/Item No.–10

[Milan]

WPA 18390 of 2024

With

CAN 1 of 2024

Yogendra Singh

versus

State of West Bengal & Ors.

Mr. Abhratosh Majumder, Sr. Adv.,

Mr. Sayan Sinha,

Mr. K. Roy

….for the Petitioner

Mr. N. Chatterjee,

Mr. Tanoy Chakraborty,

Mr. Saptak Sanyal

….for the State

1. Affidavit of service filed in Court today is taken on

record.

In Re: CAN 1 of 2024

2. CAN 1 of 2024 is an application seeking

amendment of the writ petition by inserting a

prayer to the effect that the circular

no.177/09/2022-TRU dated August 03, 2022

issued by the Technical Officer, TRU, Department

of Revenue, Ministry of Finance, Government of

India cannot be given retrospective effect.

3. Mr. Majumder, learned senior counsel appearing

on behalf of the petitioner submits that pleadings

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in support of such prayer have been made in

paragraphs 14 and 15 of the writ petition and

grounds in support of such pleadings will be

available as Ground Nos. V and VI in the writ

petition.

4. Since the application for amendment only seeks

insertion of a prayer on the basis of pleadings

which are already there and since there would be

no effect on the nature of the case made out in the

writ petition by inserting such prayer therefore the

same ought to be allowed.

5. Mr. Chakraborty, learned advocate appearing for

the State respondents is unable to offer any such

serious objection to such prayer for amendment

that may persuade this Court to disallow the

same.

6. In view thereof, the application being CAN 1 of

2024 is allowed disposed of and the prayer “aa

as set out in paragraph 8 of the said application is

treated as having been inserted in the writ

petition. Although CAN 1 is disposed of, yet the

same shall be retained with the records of this

case for convenience of future reference.

In Re: WPA 18390 of 2024

7. This writ petition assails an adjudication order

dated April 25, 2024 passed under Section 73 of

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the West Bengal Goods and Service Tax Act,

2017/Central Goods and Service Tax Act, 2017,

inter alia, on the ground that the same has been

passed by attributing retrospectivity to a circular

dated August 03, 2022 and thereby holding the

petitioner liable for tax and interest for the period

April 2018 to March 2019.

8. Mr. Mazumder, learned Senior Advocate appearing

on behalf of the petitioner submits that the order

impugned has been passed on the basis of a

circular dated August 3, 2022 which was not in

existence during the relevant period for which the

petitioner has been held liable to make payment of

the alleged short paid tax.

9. Mr. Majumder hands up to Court a copy of an

order dated March 31, 2023 passed by a Co-

Ordinate Bench of this Court in WPA 5749 of

2023 [M/S.Bahula Transport vs. The State of West

Bengal & Ors.] and submits that in a similar fact

situation, this Court has entertained writ petitions

and has granted interim relief to the petitioners on

prima facie satisfaction that adjudication orders

passed on the basis of a circular which was non-

existent during the period for which the petitioner

had been found liable to pay tax, cannot be

sustained. It is further submitted that a series of

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writ petitions on the self-same issue are pending

adjudication before this Court.

10. Having heard the learned advocates for the

respective parties and having considered the

material on record, this Court is of the view that

since this writ petition involves the same issue

that is there in other cases which this Court has

entertained and wherein this Court has passed

interim orders therefore in this matter too, the

same course should be followed. Accordingly,

WPA 18390 of 2024 is entertained, despite

availability of alternative remedy in tune with the

order dated March 31, 2023 passed by a Co-

ordinate Bench of this Court in the case of M/s.

Bahula Transport (supra).

11. Since the petitioner has made out a prima facie

case that the petitioner cannot be held liable to

tax upon giving retrospective effect to a circular,

there shall be an interim order to the effect that

the respondents shall not proceed