D/L - 11

27/10/2025 Court. No. 2

Aritra

In the High Court at Calcutta

Circuit Bench at Jalpaiguri

Appellate Side

WPA 1824 of 2025

Gyannayak Steel through its partner

Ushasee Sarkar

Vs.

State of West Bengal & Ors.

Mr. Antik Majumder Mr. Anurag Sharma ….for the petitioner

Mr. Joyjit Chowdhury, Ld. A.A.G.

Ms. Rima Sarkar

….for the State

Mr. Dilip Kumar Agarwal

Mr. Biswa Raj Agarwal

….for the respondent No.2

This application under Article 226 of the Constitution of

India is at the instance of a distributer and is directed against an Order-in-Original dated November 19, 2024 passed by the Deputy Commissioner, Jalpaiguri Charge, Jalpaiguri under Section 74 of the West Bengal Goods and Services Tax, 2017 for the period of

2022-2023.

The learned advocate appearing for the petitioner submits

that the very foundation of the Order-in-Original dated November 19, 2024 is an inspection being carried out under the provisions of Section 67(1) of the WBGST Act by a team of officials of the

State authorities on February 24, 2023.

The learned advocate for the petitioner places reliance upon

the provisions of Section 67 (1) of the WBGST Act, 2017 in

support of his contention that the inspection search and seizure has to be ca