2025 (9) TMI 970

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....s intra-Court appeal has been filed by the writ petitioners challenging the order passed by the learned Single Bench in W.P.A. 8713 of 2025 dated 25th June, 2025 by which the learned Single Bench declined to grant any interim order/interim protection but directed the respondents/Department to file their affidavit-in-opposition within a time frame and also granted liberty to the appellants/writ petitioners to file a reply. 2. The appellants would contend that during the course of investigation, the appellants were directed to appear before the investigating authorities viz. DGGI at New Delhi and they co-operated in the enquiry and a sum of Rs. 5,50,62,464.00 was compelled to be paid by the appellants, which was remitted and in proof of su....

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.... said Notification be overridden by the Central Tax Authorities or the transaction be doubted when the State Government is satisfied that the supplier i.e. the appellants are entitled to the benefit of the Notification? 8. Apart from that what is the entitlement of the empanelled flour mill such as the petitioners have also been stipulated by the Notification issued by the Food & Supplies Department, Government of West Bengal from time to time and the latest Notification appears to have been issued on 7th September, 2018 regarding revision of price structure for distribution of fortified 'atta' for A.A.Y. beneficiaries. 9. There is no dispute as regards the price structure, which has been admitted by the adjudicating autho....

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....ry appeal before the appellate authority subject to the condition that 10% of the disputed tax amount be retained for the pre-deposit to be made at the time of filing of the appeal, but the remaining amount, which has been recovered from the appellants/writ petitioners should be refunded. On this suggestion, the Court will hear the submissions of the learned advocate appearing for the appellants/writ petitioners as well as the learned Senior Standing Counsel for the respondent/Department. 16. The learned advocate appearing for the appellants submitted that in identical circumstances, the adjudicating authority himself has dropped the proceedings initiated in the show-cause notices issued to other flour mills. Apart from that there ....

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.... writ petition challenging entry Sr. No.3 of the notification no. 12/2017-CT(R) dated 28th June, 2006 as ultra vires to Section 8 of the WBGST/CGST Act 2017 and Sr. No.3 of the Schedule II of the said Act are given up and challenge is confined only to the order passed under Section 74 of the Act. The said submission made by the learned advocate appearing for the appellant is placed on record and such portion of the relief sought for in the writ petition stands struck off." 8. In the light of the fact that the appellants/writ petitioners had paid Rs. 5,50,62,464/-, which according to the appellants, were compelled to be paid, which stand is being vehemently disputed by the C.G.S.T. authorities, till the writ petition is heard and decided,....