24.09.2025

sb

Ct.5.

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

APPELLATE SIDE

WPA 12726 of 2025

M/s Canara Bank

Versus

The Deputy Commissioner of State Tax,

Large Tax Payers Unit & Ors.

Mr. G. Sivadass, Sr. Advocate,

Ms. Sruti Datta

Mr. Rishab J.

Ms. Shraddha Rajgiri … For the petitioner.

Mr. Tanoy Chakraborty

Mr. Saptak Sanyal

Mr. Debraj Sahu … For the State.

1. Challenging the order passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”) dated 28th February, 2025, for the tax

period 2020-21, the instant writ petition has been filed.

2. Having heard the learned advocates appearing for the respective parties, I find that in the instant case prior to passing of the order under Section 73 of the said Act, a show cause notice was issued on 19th November, 2024 pointing out several discrepancies. The petitioner had duly responded to the show cause and was also permitted to file additional submission in pursuance to personal hearing. Such fact would corroborate from the communication dated 7th February, 2025 appearing at

page 119 of the writ petition.

3. Mr. Sivadass, learned senior advocate representing the petitioner has drawn attention of this Cou