Authority: Calcutta High Court, Circuit Bench at Jalpaiguri
Order Date: 11 September 2026
Case Overview
- Petitioners: ARSS Infrastructure Projects Limited (represented by Ms. Bulbuli Basu and Mr. Roumyadip Saha).
- Respondents: The State of West Bengal & Others (represented by Ms. Supriya Singh and Ms. Esha Acharya).
- The appeal challenges an order dated 29 December 2023 passed under Section 107 of the West Bengal and Service Tax Act, 2017.
- The petitioner argued that the Tribunal under Section 112 of the Act is now functional, and therefore the writ petition should be discontinued, allowing a statutory appeal.
- The bench was headed by Justice Ravi Krishan Kapur.
Final Outcome
- WPA 397 of 2024 is disposed of by permitting the petitioner to file a statutory appeal under Section 112 of the West Bengal and Service Tax Act, 2017.
- The petitioner is allotted a period of six weeks from the date of this order (11 September 2026) to file the appeal, subject to compliance with all required formalities.
- In calculating the limitation period, the Tribunal shall consider the pendency of the present proceeding and the provisions of Section 14 of the Limitation Act, 1963.
- All interim orders previously issued in the writ petition are vacated.
- The Court clarified that there has been no adjudication on the merits; the Tribunal is directed to decide the matter on its merits in accordance with law.
Topics: Tax Appeal, Judicial Procedure