ISC Processors (P.) Ltd. v. Superintendent Burrabazar Division, Kolkata North
In favour of the revenue
The ruling in brief
ISC Processors (P.) Ltd. filed a writ under Article 226 against a show cause notice, citing lack of jurisdiction and bona fide GST-paid purchases, while the department alleged supplies from non-existent vendors and ineligible ITC. The High Court of Calcutta (WPA No. 10744 of 2026, 9 June 2026), applying Section 75, declined interference because only a notice existed and full statutory adjudication—including reply and hearing—remained available. The petitioner was directed to respond and the authority to adjudicate after hearing both sides. Outcome favoured the revenue in the sense that the writ was not entertained on merits at the pre-adjudication stage. Residual disputes are for the adjudication and appeal chain. Informational summary; not legal advice. Disposed on 2026-06-09, High Court of Calcutta recorded in favour of the revenue in WPA NO. 10744 OF 2026. Central provisions engaged included CGST S.75, Constitution Art.226. Chartered accountants should map period-wise limitation, personal hearing, and appeal under Section 107 when advising on replies, deposits, or writ versus appeal strategy. This editorial summary is for professional research and is not legal advice.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.75 — General provisions relating to determination of tax.
- Constitution Art.226 — High Court writ jurisdiction for enforcement of rights and other purposes.
Source documents
Similar rulings
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