Item No.9 02.09.2026 Court. No. 9 (Saswata) CALCUTTA HIGH COURT IN THE CIRCUIT BENCH AT JALPAIGURI APPELLATE JURISDICTION WPA 1588 of 2026 M/s Impression Motors Private Limited Vs. The State of West Bengal & Ors. Mr. Dhiraj Lakhotia Ms. Radhika Agarwal Ms. Khusi Kundu Ms. P. Chowdhury Ms. Nikita Kundu Ms. Neha Lama …for the Petitioner. Mr. Jagiriti Mishra Ms. Mrinmayee Das …for the State 1. Affidavit of service filed in Court today is retained with the record. 2. Challenging the order dated 22nd December 2025, for the tax period from April 2021 to March 2022 passed under Section 73 of the WBGST /CGST Act, 2017 (hereinafter referred to as the said Act) the instant writ petition has been filed. 3. Mr. Lakhotia learned advocate appearing for the petitioner has drawn the attention of this Court to the show cause cum demand notice issued by the respondents in Form DRC GST – 01 date 9th September 2025, and would submit that though the demand was confined to Rs.36,79,081/-, the determination made by the proper officer had exceeded the same and the final demand was 2 raised to Rs.51,48,005/-. According to him, the aforesaid determination is contrary to the provisions of Section 75 (7) of the said Act. 4. Having heard the learned advocates appearing for the respective parties and noting that the order passed by the proper officer is in conflict with the provisions of Section 75(7) of the said Act and since the final demand exceeded the demand made in the show cause, I am of the view that at this stage, it shall be prudent to treat the aforesaid passed under Section 73 of the said Act as a show cause for petitioner respond to the show cause within a period of 30 days from date. 5. If the petitioner either responds or does not respond to the same, the proper officer upon notifying the petitioner of the date of personal hearing on the common portal, shall hear out and dispose of the matter and communicate the final order to the petitioner by uploading the same on the common portal. 6. As a sequel thereto, the order dated 22nd December 2025 passed under Section 73(4) of the said Act shall no longer be enforced and / or attachment, if any, for enforcing the order passed the under Section 73(9) of the said Act shall be deemed to have been revoked. 7. With the above observation and direction, the writ petition is disposed of. 3 8. All parties shall act on the basis of a server copy of this order duly downloaded from this Court’s official website. (RAJA BASU CHOWDHURY, J.)