NE Ferro And Alloys Private Limited & Anr. Vs Union of India & Ors. (Calcutta High Court)
Date: April 27, 2026
Subject Matter
Writ Petition Challenging GST Demand and Officer Jurisdiction Dismissed on Alternative Remedy Grounds
Summary
The High Court dismissed the writ petition challenging a GST demand, penalty, and interest, along with the jurisdiction of DGGI officers. The Court found no exceptional circumstances to bypass the statutory alternative remedy of appeal under Section…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT This writ petition is directed against an order dated 3 December, 2025 passed by the Assistant Commissioner, CGST and CX, Siliguri Division in a proceeding initiated under section 74 of the Central Goods and Services Tax (CGST) Act, 2017. 2. Briefly, pursuant to an investigation conducted by the Siliguri Zonal Unit of the Directorate General o…