Authority: High Court at Calcutta, Circuit Bench at Jalpaiguri

Order Date: 28 July 2026

Case Overview

  • Petitioners: M/s Golden Vacations Tours and Travels (a partnership firm) and its partners; Respondents: Assistant Commissioner of Revenue, State Tax, Siliguri Charge and others.
  • The petition seeks quashing of an assessment order dated 5 August 2024 and a recovery notice dated 9 January 2026.
  • A notice under Section 46 of the CGST Act, 2017 was issued on 25 June 2024 alleging failure to file returns for May 2024‑2025.
  • Assessment order under Section 62 was passed on 5 August 2024, directing payment by 5 October 2024.
  • Petitioners applied for rectification on 14 August 2024 requesting a fresh order granting 60 days for filing; the application was rejected, the authority stating the payment deadline already provided a 60‑day period.
  • Returns, together with interest and late fee, were filed on 7 December 2024.
  • Despite filing, a recovery notice was issued on 9 January 2026.
  • Petitioners wrote on 15 October 2026 requesting withdrawal of recovery proceedings, which was denied on the ground of non‑response to the notice and alleged limitation bar.
  • State counsel suggested that if tax, interest and fee are cleared, an appropriate order may be passed.
  • The Court, after reviewing submissions and material, found a prima facie case that tax dues were cleared and directed the authority to reconsider the matter.

Final Outcome

  • The assessment order dated 5 August 2024 and the recovery notice dated 9 January 2026 are quashed/set aside.
  • The Assistant Commissioner of Revenue, State Tax, Siliguri Charge is directed to revisit the issue, grant the petitioners a reasonable opportunity of hearing, and deliver a reasoned decision within four weeks of communication of this order.
  • No order as to costs was made.
  • Since no affidavit was invited, the allegations in the petition are deemed not admitted.
  • An urgent certified website copy of the order may be supplied to parties upon compliance with requisite formalities.

Topics: Tax Litigation, Court Order