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24.12.2025 Court No.551 BP WPA 28288 of 2025 R.A.A. Arsalan Enterprise Pvt. Ltd. & Anr.

-versus-

Superintendent CGST and CX (TAR), Park Street Division, Kolkata South Commissionerate & Ors.

Mr. Talay Massod Siddiqui, Sr. Advocate Mr. Dhinodatto Chaudhuri Ms. Simrin Hussain ..for the petitioners Mr. B.P. Banerjee Mr. K.K. Maiti ..for CGST Authority Mr. Nilanjan Adhikari ..for the respondent no.6 This writ petition seeks quashment of several notices including a notice dated November 20, 2025 whereby the petitioners have been required to pay a sum of Rs. 64,15,222/- with a threat that failure on the part of the petitioners would entail initiation of recovery proceedings in terms of Section 79 of the CGST Act, 2017.

Mr. Siddiqui, learned senior advocate appearing for the petitioners submits that since the petitioners have already made payment of a sum of Rs. 56,35,059/- on account of interest, in terms of the provisions of Section 50 of the CGST Act, 2017 read with Rule 88 (b) of the Rules, the petitioners are not liable to pay any further sum. In support of his contention he relies on a judgement of the Hon’ble High Court of Gujarat in Arya Cotton Industries and another Vs. Union of