01.09.2025

sb

Ct.5.

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

APPELLATE SIDE WPA 436 of 2025

Julie Jaiswal

Versus

Union of India & Ors. Ms. Sweta Mukherjee … For the petitioner.

Mr. Shiv Shankar Banerjee Ms. Aishwarya Rajyashree

… For the respondents/CGST

authorities

1. Challenging the order in original dated 19th December, 2024 passed under Section 74 of the WBGST/CGST Act, 2017 (hereinafter referred to as the

“said Act”), the instant writ petition has been filed.

2. Ms. Mukherjee, learned advocate representing the petitioner would submit that the petitioner was not given appropriate opportunity of personal hearing. She would next submit that the show cause notice proceeds on the premise that the petitioner was required to pay tax on royalty. According to her, since, the above issue as to whether royalty is taxable was pending before the Hon’ble Supreme Court, the petitioner had not paid the tax on royalty. In any event, the petitioner was entitled to set off the same against reverse change mechanism, as such, the extended period of Section 74 of the said Act could not

have been invoked.

3. Heard the learned advocates appearing for the respective parties. I find that a show c