Item No. In the High Court at Calcutta SL.25 Constitutional Writ Jurisdiction SD Appellate Side.

17.2.26 WPA 28002 of 2025 Ramkrishn a Banerjee Vs.

The Deputy Commissioner of State Tax Srirampur Charge & Ors.

M r. Avra Mazumder Mr. Suman Bhowmik Ms. A. Das Ms. E. Dey Ms. R. ghosh Ms. M. Naskar ... For the Petitioner.

Mr. Vipul Kundalia, Sr. Advocate Mr. Soumen Bhattacharya Mr. A. Kanan ... For the Union of India.

This writ petition assails an adjudication order dated August 11, 2024 passed under Section 73 of the WBGST Act, 2017 and CGST Act, 2017 whereby the petitioner has been found liable to pay tax on several counts.

Mr. Majumder, learned Advocate appearing for the petitioner submits that the order impugned suffers from several incurable defects.

It is submitted that firstly, the order impugned has been passed on the strength of the Notification No. 56 of 2023-Central Tax dated December 28, 2023 issued by the Central Board of Indirect Tax and Customs and the corresponding State Notification purportedly in exercise of powers under Section 168A of the said Act of 2017, which are ultra vires the provisions of Section 168A of the said Act of 2017 inasmuch as the same have been issued wit