Form No.J(2)

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

The Hon’ble Justice Raja Basu Chowdhury WPA 13772 of 2025 Techno Waxchem Private Limited Versus Union of India & Ors.

For the petitioner : Mr. Vinay Kumar Shraff Mr. Harsh Gadodia Mr. Dev Kumar Agarwal For the Union of India : Mr. Partha Sarathi Banerjee For the CGST authorities : Mr. Bhaskar Prosad Banerjee Mr. Tapan Bhanja For the State : Mr. Tanoy Chakraborty Mr. Saptak Sanyal Heard on : 16.01.2026, 06.02.2026 & 13.02.2026 Judgment on : 22nd May, 2026.

Raja Basu Chowdhury, J:

1. Challenging, inter alia, the order in original dated 4th February, 2025 issued under Section 74(9) of the CGST Act, 2017 (hereinafter referred as the “said Act”) and the demands raised by the respondents in form GST DRC-07 all dated 5th February, 2025 along with the summary of the orders for the tax periods April 2018 to March 2019, April 2019 to March 2020, April 2020 to March

2021 and April 2021 to March 2022, the above writ petition has been filed.

2. The petitioner claims to be a private limited company registered under the provisions of the Companies Act, 1956 and is also a registered tax payer under the s