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TaxReply India Pvt Ltd

Century Products vs. State of West Bengal & OTHERS
(Calcutta High Court)


Petitioner (Applicant)

Century Products

Respondent State of West Bengal & OTHERS
Court Calcutta High Court
State

West Bengal

Date Nov 12, 2025
Order No.

WPA 20849 of 2025 With CAN 1 of 2025

Citation

2025(11) TAXREPLY 15030

Original Order
Hon'ble Judges

OM NARAYAN RAI, J.

Counsel for Petitioner

Ms. Sweta Mukherjee Ms. Sakshi Bagaria.

Counsel for Respondent

Mr. Nilotpal Chatterjee Mr. Tanoy Chakraborty Mr. Saptak Sanyal.

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TaxGPT

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Short Summary:
The court recorded service and noted that the writ petition sought mandamus to compel processing and payment of a tax refund. While the petition was pending, the tax authority issued a show‑cause an..... Subscribe to Read more


ORDER

ORDER PER 1. Affidavit of service as filed today on behalf of the writ petitioner is taken on record. 2. This writ petition has been filed seeking issuance of a writ of mandamus commanding the respondents to forthwith process the refund application dated 05.06.2025 and disburse the refund amount of Rs. 1,55,096/- (i.e. Rs. 77,548/- each under the heads of CGST and SGST) for the tax period of February’ 2025, along with the applicable interest for delayed disbursement of the said claim, in accordance with Section 56 of the CGST/WBGST Act read with Section 54(3)(ii) of the CGST/WBGST Act, and Rule 89 of the CGST/WBGST Rules, and relevant circulars issued thereunder.” 3. During pendency of the writ petition, the respondent GST authorities issued a show-cause notice to the petitioner on September 9, 2025. The petitioner replied thereto on September 16, 2025 and ultimately an order was passed by the adjudicating authority on October 31, 2025 under Section 54 of the....

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