WPA 18923 of 2025 N.22Sl

151/CL Soumyendu Bikash Jana

15.12.25 v.

Sl-17 The State of West Bengal & Ors.

Ct.551 (S.R.) Mr. Himangshu Kumar Ray Mr. Subhasis Podder Mr. Gourav Chakraborty Mr. Animitra Roy … for the petitioner.

Mr. Tanoy Chakraborty Ms. Sumita Shaw Mr. Saptak Sanyal … for the State.

1. This writ petition assails an order dated July 18, 2025 passed under Section 107 of the WBGST Act, 2017/CGST Act, 2017 (hereinafter referred to as the ‘said Act of 2017’) whereby the petitioner’s appeal against an order dated April 28, 2024 passed under Section 73 of the said Act of 2017 has been rejected.

2. The petitioner was issued a notice to show cause on December 23, 2023 thereby alleging that the petitioner had short paid tax on outward supplies during the period April 2018 to March 2019 and was liable to reverse excess Input Tax Credit (hereinafter referred to as the ‘ITC’) that the petitioner had availed.

3. The petitioner could not reply to the said notice to show cause. Ultimately, the adjudication order came to be passed on April 28, 2024. The petitioner carried the matter in appeal before the appellate authority and the appellate authority dismissed the petitioner’s appeal by the o