Riadi Steels Llp vs State Of West Bengal & Ors
2022 Latest Caselaw 4949 Cal

1.8.2022
    ks                    WPA 17191 of 2022
  sl. 20
                         Riadi Steels LLP
                                Vs
                    State of West Bengal & Ors.

           Mr. J.P. Khaitan, Ld. Sr. Adv.,
           Mr. Mainak Bose,
           Mr. Neeraj Kumar Pandey,
           Mr. Shakeel Mahammed Akhter
                         ... For the Petitioner.
           Mr. A. Ray, Ld. GP.,
           Md. T.M. Siddiqui,
           Mr. N. Chatterjee,
           Mr. V. Kothari
                        ... For the State.


             Heard learned Advocates appearing for the parties.

             This writ petition has been filed against the

           impugned order of blocking of petitioner's ITC by order

           dated 16th June, 2022 being Annexure P-9 to the writ

           petition on the ground that the respondents authority

concerned cannot block the ITC in question more than

the inputs tax available in the Electronic Credit Ledger

and in support of such contention Mr. Khaitan,

learned senior Counsel appearing for the petitioner

has relied on an unreported judgment of the Hon'ble

Gujarat High Court dated 3rd February, 2022 in

R/Special Civil Application No.18059 of 2021 (Samay

Alloys India Pvt. Ltd. vs. State of Gujarat).

Learned Counsel appearing for the respondents

State GST Authority opposes this writ petition by

relying on an unreported decision of this Court dated

28th July, 2022 in MAT 976 of 2022 with CAN 1 of

2022( Basanta Kumar Shaw, Proprietor of M/s. N.M.D.

Engineering Works vs. The Assistant Commissioner of

Revenue, Commercial Taxes and State Tax, Tamluk

Charge and Ors.).

Considering the facts and circumstances of the

case and submission of the parties I am of the view

that there is no scope of passing any interim order in

the matter and the issues involved can be adjudicated

only after calling for affidavit from the respondents.

However, representation of the petitioner dated 22nd

June, 2022 being Annexure P-15 to the writ petition

shall be considered by the respondents authority

concerned and allow the petitioner's prayer made in

the said representation in accordance with law, within

two weeks from date.

Respondents are directed to file affidavit-in-

opposition within four weeks. Petitioner to file reply

thereto, if any, within two weeks thereafter.

List this matter for final hearing after seven weeks.

At the time of hearing, parties should be ready with

the short written notes of arguments.

( Md. Nizamuddin, J. )