Facts of the Case

M/s Biswas Timber Mart and others approached the Calcutta High Court aggrieved by the inaction of the Assistant Commissioner of State Tax (GST), Bureau of Investigation (South Bengal), Durgapur Zone, in deciding a series of representations seeking release of stock that had been detained. The petitioners had made repeated representations, the last one dated 15 July 2023, but the authority had not acted on it. This is an extremely short, procedural order — it records no facts about why the stock was seized in the first place, nor any argument on the merits of entitlement to release, and no GST provision is discussed or interpreted.

Issues Involved

  1. Whether the GST authority's inaction on the petitioner's representation for release of stock warranted the Court's intervention.

Petitioner's Arguments

  • Multiple representations, the latest dated 15 July 2023, seeking release of the detained stock had gone unanswered by the WBGST authority.

Respondent's Arguments

No specific arguments of the State are recorded in the order beyond appearance of counsel; the order proceeds directly to disposal by consent/on the facts presented.

Court Order / Findings

  • The Court did not go into the merits of whether the stock was liable to be released.
  • It simply directed the respondent authority to consider and dispose of the petitioner's representation dated 15 July 2023 in accordance with law, by a reasoned, speaking order, after giving the petitioner an opportunity of hearing, within four weeks of communication of the order.

Important Clarification

This order does not decide whether the petitioner was entitled to release of the stock — it only compels the tax authority to actually decide the pending representation, with reasons, instead of sitting on it. Taxpayers facing similar inaction on representations for release of goods/stock under GST investigation can seek a comparable direction, but should not expect such an order to determine the underlying merits.

Sections Involved

  • West Bengal Goods and Services Tax Act, 2017 (proceedings before the Bureau of Investigation)
  • Principles of natural justice requiring a reasoned, speaking order

Decision – In Favour of

Disposed of without a decision on merits; the petitioner secured only a direction that its representation be decided by a reasoned order within four weeks.

Case Details

Court: High Court at Calcutta
Case No.: WPA 17991 of 2023
Coram: Hon'ble Justice Md. Nizamuddin
Date of Order: 8 August 2023

Link to Download the Order

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