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Sl. 34

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 India and

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another reported at 2024 SCC OnLine Guj 3107 and the

Hon’ble High Court of Madras in Eicher Motors Limited

Vs. Superintendent of GST and Central Excise, Range-II,

Tiruvottiur Division, Chennai and another reported at

(2024) 124 GSTR 101 (Mad). It is submitted that in the

said judgements it has been held that tax amount which

has already been credited to the Government by

depositing in electronic cash credit ledger is required to be

considered as a payment of tax which gets adjusted at the

time of filing of return and, therefore, question of payment

of interest would not arise in such cases for the period

from the date of deposit of the amount in the electronic

cash credit ledger till the date of filing of the return.

Mr. Banerjee, learned advocate appearing for the

respondent CGST authorities relies on the recording in

the third paragraph of the notice dated November 20,

2025 and submits that the petitioners are liable to pay

the amount indicated in the said notice.

Having gone through the decisions of the Hon’ble

High Court of Gujarat and for the Hon’ble High Court of

Madras, this Court is of the view that the petitioners have

been able to make out a prima facie case to be protected

by way of interim measures. Since the petitioners have

already paid a sum of Rs. 56,35,059/- as indicated in the

notice dated November 20, 2025, the respondents CGST

authorities shall be restrained from recovering any further

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amount in terms of the said notice dated November 20,

2025 till January 15, 2026.

List this matter for further consideration on

January 6, 2026.

(Om Narayan Rai, J.)