Facts of the Case

The petitioner, Madhuri Singh, challenged the recovery of a demand arising from an adjudication order passed under the relevant provisions of the West Bengal Goods and Services Tax (WBGST) Act. It was not in dispute that the adjudication order, along with the demand raised, had been accepted by the petitioner and had not been further challenged in appeal or otherwise. The petitioner nonetheless approached the writ court, apparently seeking permission to pay the accepted demand in installments.

Issues Involved

  1. Whether the writ court, exercising jurisdiction under Article 226, can grant an installment facility for payment of a GST demand that has been accepted and not challenged through the statutory appellate process.

Petitioner's Arguments

  • The petitioner sought relief from immediate recovery of the demand by seeking an installment-based payment arrangement.

Respondent's Arguments

  • The State's counsel appeared and the demand's basis (the accepted, unchallenged adjudication order) was not disputed.

Court Order / Findings

  • Since the adjudication order and the demand had been accepted and were not further challenged, the Court held that no question of granting installments by the writ court could arise.
  • The writ petition was accordingly dismissed.
  • The Court clarified that dismissal would not bar the petitioner from seeking redressal of her grievance, if permissible in law, before any competent authority.

Important Clarification

This order does not decide any substantive question of GST law — it simply holds that a writ court will not entertain a request for installment payment of a demand the taxpayer has already accepted without challenge. Taxpayers seeking phased payment of GST dues should generally approach the tax authority directly (where such facility may be available under the GST Rules) rather than the writ court, particularly once the underlying demand itself stands unchallenged.

Sections Involved

  • West Bengal Goods and Services Tax Act, 2017 — provisions on adjudication and recovery of demand
  • Article 226 of the Constitution of India — writ jurisdiction

Decision – In Favour of

Decided against the petitioner — the writ petition seeking an installment facility on the accepted GST demand was dismissed, with liberty to seek redressal before the appropriate authority.

Case Details

  • Court: High Court at Calcutta
  • Case No.: WPA 17972 of 2023
  • Coram: Justice Md. Nizamuddin
  • Date of Order: 31 July 2023

Link to Download the Order

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