Premature writ challenge to GST investigation reports dismissed after opportunities for objection and hearing

A writ petition challenging preliminary reports issued during an ongoing GST investigation was held premature and dismissed. The court found that the notices were only at the investigative stage, where objections and personal hearing had been invited before any adjudicatory step. As the petitioners had been given multiple opportunities to respond but did not avail them, and the investigation was traceable to the statutory power of inspection and authorisation under the West Bengal GST regime, there was no ground for interference at that interlocutory stage. Reliance on a different statutory setting was found inapplicable.

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Issues: Whether a writ petition challenging preliminary reports issued at the investigation stage, and questioning the authority's jurisdiction to seek objections and afford personal hearing, was maintainable.

Analysis: The challenge was directed against reports issued only at the preliminary stage of investigation, inviting objections and hearing before any adjudicatory step. The petitioners had been afforded multiple opportunities to submit objections and appear for hearing, but did not avail them. The investigation was found to be traceable to the statutory power of inspection and authorization under the West Bengal Goods and Services Tax regime, and the reliance placed on a different statutory setting was held to be inapplicable. In these circumstances, the writ court found no reason to interfere at the interlocutory stage of the investigation.

Conclusion: The writ petition was premature and was dismissed.

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