2023 (12) TMI 1420 - HC - GST

Delay of almost three years in filing the petition - retrospective amendment to Section 50 of the WBGST Act - HELD THAT - Petitioner is not a company not an individual and it must have the service of legal professionals. Though there is no limitation in the writ proceeding but if such type of claim is entertained by such inordinate delay without any proper explanation and particularly by the petitioner who is a company and not an individual cannot which take plea of ignorance of law and if the writ petition is entertained after three years of passing of the impugned order there will be floodgate of cases. Petition dismissed.

Summary

The Calcutta High Court dismissed the writ petition challenging an appellate authority's order under the WBGST Act, citing a significant delay of almost three years in filing the petition after the impugned order. The petitioner, not an individual but a company, relied on a retrospective amendment to Section 50 of the WBGST Act from October 2021, despite the amendment being in effect for almost two years. The court emphasized that allowing such claims with extensive delays, especially from corporate entities, could open floodgates for similar cases. Consequently, the writ petition, numbered WPA 23793 of 2023 and CAN 1 of 2023, was dismissed.