Sandipan Pramanik, M/S. Prasanta Sahana & Ors., Subimal Kumar Maji & Ors. vs. State Of West Bengal & Others
(Calcutta High Court, West Bengal)

Case Law
Petitioner / Applicant
Sandipan Pramanik, M/S. Prasanta Sahana & Ors., Subimal Kumar Maji & Ors.
State Of West Bengal & Others
Calcutta High Court
West Bengal
Mar 4, 2020
Order No.
C.A.N. 143 of 2020 W.P. 19158 (W) of 2019 C.A.N. 139 of 2020 W.P. 1666 (W) of 2019 C.A.N. 147 of 2020 W.P. 20584 (W) of 2018
TR Citation
2020 (3) TR 1523
Related HSN Chapter/s
Related HSN Code



Re.  C.A.N. 143 of 2020 C.A.N. 139 of 2020 C.A.N. 147 of 2020.

The above three writ petitions are relating to similar issues, therefore the applications are taken up for hearing conjointly.

The case of the petitioners is that they are contractors under the State Government and have been performing their contracts during the pre-GST period.

Subsequent to coming into effect of GST, there is an issue that has arisen with regard to whether the petitioners are liable to make payment of the GST. A notification has been issued clarifying the particular issue by the respondent authorities. The said notification is under challenge in these three writ petitions.

Learned Counsel appearing on behalf of the petitioner submits that they are unable to make payments of the GST with regard to the contracts that have been entered into in the post GST period as their GST numbers have been blocked by the respondent authorities.

Mr. Abhratosh Maujumdar, learned Additional Advocate General appearing on behalf of the respondents submits that notices have been given to the petitioners but the petitioners have not responded to the same.

I have heard the learned Counsel appearing on behalf of the parties and perused the materials placed on record.

In my view, the petitioners are required to respond to the notices and approach the concerned authorities by making specific request with regard to the payments they want to make for the post-GST contracts. Petitioners are directed to appear before the concerned authorities within a week and file their representations.

Upon such representations being made, the authorities are directed to consider the same and unlock the GST registration so that the payments for the post-GST period can be made by the petitioners.

Petitioners are also directed to respond to the show cause notices manually to the concerned authorities within a period of two weeks from date. In the event, the portal is open, the petitioners are at liberty to do so through the portal.

The point of maintainability of the applications is kept open as the same is relating to challenge of show cause notices.

The matter is adjourned for a period of four weeks from date.

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