08 15.12. WPA 24840 of 2025

2025 Madhab Patra Ct. No. Vs.

The Assistant Commissioner, CGST & CX, Singur Ab Division, Howrah Commissionerate and others.

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Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Piyush Khaitan. … for the petitioner.

Mr. Bhaskar Prosad Banerjee, Mr. Kaustav Kanti Maity.

… for the respondents-CGST & CX.

Ms. Sipra Chanda.

… for the respondent no. 5.

1. This writ petition lays challenge to an order dated June 23, 2025 (uploaded on June 24, 2025) passed by the appellate authority under Section 107 of the CGST Act, 2017/WBGST Act, 2017 (in short “said Act of 2017”) whereby the appellate authority has rejected the petitioner’s appeal filed against the order in original dated March

26, 2024 by the adjudicating authority.

2. The facts relevant for the purpose of the present petition as follows:

a. The petitioner had been issued notice of show- cause cum demand on December 27, 2023 whereby it had been alleged that the petitioner was liable to pay an amount of Rs. 2,48,92,900/- towards excess availment of Input Tax Credit (in short ‘ITC’). By the said notice to show-cause the proper officer also sought for an explanation from the petitioner as to why an amount of Rs.2,30,