Osl Prestige Private Limited vs. Goods And Services Tax Network & Ors.
(Calcutta High Court, West Bengal)

Case Law
Petitioner / Applicant
Osl Prestige Private Limited
Goods And Services Tax Network & Ors.
Calcutta High Court
West Bengal
Sep 7, 2018
Order No.
W.P. No.16274(W) of 2018
TR Citation
2018 (9) TR 2845
Related HSN Chapter/s
Related HSN Code


The petitioner seeks adjustment of CENVAT credit granted to the petitioner. It had made an application which has not been taken on record by the authorities.

The Union of India and the State are represented.

Learned Additional Solicitor General, on instructions, submits that, the petitioner never applied before the correct authority. He identifies the authority before whom the petitioner was required to apply. Such authority is the Nodal Officer, Assistant Commissioner (System) having office at Room No.246, GST Bhavan, Kolkata – 700 107. Upon such an application being received by the Nodal Officer, he will transmit the records to the GSTN who will consider and decide the issue. He submits that the application should be in accordance with law.

Similar submissions are made on behalf of the State.

In the facts of the present case, therefore, interest of justice would be sub-served by permitting the petitioner to apply before the Nodal Officer as identified in this order. Needless to say, such application must be in accordance with law. The Nodal Officer will not reject such an application of the petitioner made within 10 days from date, on the ground of delay. Needless to say that, the Nodal Officer will transmit such application along with relevant data and documents to the GSTN for consideration.

It is expected that, GSTN will decide the claim of the petitioner, in accordance with law, within 12 weeks from the date of receipt of the application.

WP No.16274(W) of 2018 is disposed of. No order as to costs.

Urgent certified website copies of this order, if applied for, be made available to the parties upon compliance of the requisite formalities.

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