Authority: Calcutta High Court, Circuit Bench at Jalpaiguri
Order Date: 10 September 2026
Case Overview
- Petition: WPA 1991 of 2026 filed by Cosmopolitan Solar Energizer (petitioner) against the State of West Bengal & Ors.
- The writ challenged an order dated 21 May 2026 issued under Section 73 of the West Bengal GST/CGST Act, 2017, concerning the tax period April 2019 to March 2020.
- Petitioner's counsel, Mr. A. Majumder, initially contended that the proper officer failed to pass the order within the time‑frame prescribed by a coordinate Bench of this Court in WPA 2129 of 2025 (order dated 31 October 2025), rendering the order without jurisdiction.
- Subsequently, the counsel argued that, pursuant to Section 128A inserted by the Finance (No. 2) Act, 2024 effective 1 November 2024, the petitioner is entitled to file belated applications for demands relating to the period 1 July 2017 to 31 March 2020, relying on the judgment in Sri Laxmi Borewell Agencies vs. Assistant Commissioner of Central Tax (reported in (2026) 186 taxmann.com 453, Karnataka).
- The petitioner therefore sought to withdraw the writ petition.
- The State’s counsel, Mr. Jagriti Mishra and Mr. Ashok Kr. Singh, raised no objection to the withdrawal.
Final Outcome
- The Court, by order of Justice Raja Basu Chowdhury, dismissed the writ petition as withdrawn.
- The dismissal does not preclude the petitioner from availing the remedy under Section 128A of the Act, should it choose to do so in accordance with law.
Topics: Tax Litigation, GST, Court Order