Rectification Petition under WBGST Act to be heard first, with recovery notice temporarily stayed pending decision.

A rectification petition against an assessment order under the WBGST Act was directed to be taken up by the competent authority, with the petitioner or its authorised representative to be heard and a reasoned order passed within a fixed time. The Court granted interim protection by keeping the recovery notice in abeyance until a short period after communication of the rectification decision, so that coercive recovery would not proceed before the application was decided. The matter was treated as pending before the authority, and the operative effect was limited to temporary restraint on recovery pending lawful consideration of rectification.

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Issues: Whether the rectification petition filed against the assessment order under the WBGST Act should be considered by the competent authority and whether coercive effect of the recovery notice should remain in abeyance pending such consideration.

Analysis: The petitioner sought rectification of the order passed under Section 73(9) of the WBGST Act on the ground that relevant statutory provisions and the circular referred to in the petition had not been properly considered. As a rectification application was already pending, the Court directed the concerned authority to take up the petition, hear the petitioner or its authorised representative, and pass a reasoned order within a fixed time. The Court also granted interim protection against giving effect to the recovery notice until a short period after communication of the decision on rectification.

Conclusion: The rectification petition is to be decided by the authority in accordance with law, and the recovery notice is stayed temporarily pending that decision.

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