2021(12)LCX0211

BM Construction

Versus

The Additional Commissioner Central Goods and Service Tax and Central Excise & Ors

C.O. 72 of 2021 decided on 14-12-2021

14.12.2021
(S/L-13)
Ct.No.-3
(PJ/SK)

Calcutta High Court
in the Circuit Bench at Jalpaiguri
Civil Revisional Jurisdiction
(Via Video Conference)

C.O. 72 of 2021

BM Construction, Coochbehar
-versus-
The Additional Commissioner, Central
Goods and Service Tax and Central
Excise & Ors.

Mr. Debabrata Dhar,
Mr. Prodyot Kumar Roy,
Ms. Paramita Sahu,
                          … For the petitioner.

Mr. Ratan Banik,
                        …. For the Opposite Party.

The petitioner is aggrieved by an order passed by the learned Additional Commissioner, Central Goods & Services Tax and Central Excise, Siliguri Commissionerate in file No.V(19)28/ST/ADJ/JC/SLG/ 2019.

The order being appealable under Section 107 of the Central Goods & Services Tax Act, 2017.

The revisional application under Article 227 of the Constitution of India assailing the said order is not maintainable.

C.O. 72 of 2021 is dismissed as such without any order as to costs.

It is made clear that this court has not gone into the merit of the order under challenge.

This order will not prevent the petitioner from availing the course of law to challenge the said order available to him.

Urgent photostat certified copy of this order, if applied for, be supplied to the parties subject to compliance of all requisite formalities.

(Biswajit Basu, J.)