IN THE HIGH COURT AT CALCUTTA

Circuit Bench At Jalpaiguri

Constitutional Writ Jurisdiction

Appellate Side

Present:

The Hon’ble Justice Hiranmay Bhattacharyya

W.P.A. 2129 of 2025

Cosmopolitan Solar Energizer

Vs.

State of West Bengal & Ors.

For the Petitioner : Mr. Anurag Sharma

Mr. Anik Majum der

For the State :Mr. Joyjit Chakraborty, Ld. AAG

Ms. Rima Sarkar

Heard on : 31/10/2025 Judgment on : 31/10/2025

Hiranmay Bhattacharyya , J. :

1. This application under Article 226 of the Constitution of India is

directed against an order dated August 22, 2024 passed by the Assistant Commissioner, State Tax, Jalpaiguri Charge under

section 73(9) of the WBGST Act, 2017.

2. The petitioner is a registered person under the West Bengal

Goods and Services Tax Act, 2017 (for short ‘WBGST Act), and

engaged in the business of installation of solar panels. A show- cause notice under section 73(1) of the WBGST Act has been issued dated May 16, 2024 alleging that upon scrutiny of the data furnished by the registered tax payer in GSTR 3B vis- a -vis GSTR1/GSTR-9 and claim in utilization of input tax credit (ITC) in respect of supply shown by its supplier in GSTR-1, few discrepancies revealed.

3. The petitioner was directed to