IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE Before:

THE HON’BLE JUSTICE OM NARAYAN RAI WPA 12683 of 2025 M/s. Vedant Road Carriers Pvt. Ltd. & Anr.

Vs.

The Assistant Commissioner of West Bengal State Tax, Jorasanko & Jorabagan Charge & Ors.

For the Writ Petitioners : Mr. Ankit Kanodia, Adv.

Ms. Megha Agarwal, Adv. Mr. Piyush Khaitan, Adv.

For the Respondents : Mr. Tanoy Chakraborty, Adv.

Ms. Sumita Shaw, Mr.Saptak Sanyal, Adv.

Hearing Concluded on :19.01.2026 Judgment on :19.01.2026 Om Narayan Rai, J.:

1. This writ petition assails an appellate order dated April 25, 2025 passed under section 107 of the WBGST, Act, 2017/ CGST Act, 2017 as also the adjudication order dated May 19, 2023 passed under section 73 of the said Act of 2017, which had been impugned before the appellate authority.

FACTS OF THE CASE:

2. Briefly, summed up the facts of the case as run in the writ petition are as follows:-

a. The petitioner no.1 (hereafter “the petitioner”) was served with six several notices to show cause on March 15, 2023 alleging that the petitioner had provided “services in relation to transport of goods by road and tax paid under forward charge method” and that as “per