Calcutta High Court
WPA/7423/2024 of OSL EXCLUSIVE PVT. LTD. Vs UNION OF INDIA AND ORS. on 16 September 2026
Item No.1 Ct. No. 10 AGM WPA 7423 of 2024 OSL Exclusive Pvt. Ltd. -vs- Union of India and Ors. Mr. Jagabandhu Sahoo. Sr. Adv. Mr. Anuran Samanta. Mr. Romeet Panigrahi. …. For the petitioner Mr. Bijitesh Mukherjee, Ms. Manasi Mukherjee, … for the State Mr. Uday Shankar
16.09.2026
Item No.1
Ct. No. 10
AGM
WPA 7423 of 2024
OSL Exclusive Pvt. Ltd.
-vs-
Union of India and Ors.
Mr. Jagabandhu Sahoo. Sr. Adv.
Mr. Anuran Samanta.
Mr. Romeet Panigrahi.
…. For the petitioner
Mr. Bijitesh Mukherjee,
Ms. Manasi Mukherjee,
… for the State
Mr. Uday Shankar Bhattacharya.
Mr. Abhradeep Maity.
Ms. Banani Bhattacharya.
… For the respondent no. 1.
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1. In pursuance of the Order dated 15.09.2026 the petitioner has obtained instruction from the petitioner with regard to the furnishing of bank guarantee to the tune of Rs. 1.5 Crores. It is submitted that since a substantial amount is required to be paid, seeks a time of 30days for making the payment in favour of the respondent GST authorities.
2. The Learned Counsel appearing for the GST authorities submits upon instruction that since the petitioner is a “larger tax payee”, the petitioner be directed to make payment by the mode of online payment otherwise the interest of the revenue shall be prejudiced.
3. In this context the Learned Counsel for the petitioner vehemently opposes such submission made by the respondent GST authority and submit that the petitioner has no malafide intention to evade the tax and is ready to make the payment since the petitioner is a bonafide registered person and is legally entitled to claim input tax credit.
4. After hearing the rival contentions of the parties upon perusing the records this Court has already in its order dated 15.9.2026 observed that subject to furnishing of 10% of the assessed amount a comprehensive and detailed reply shall be filed and the same shall be entertained by the respondent GST authorities.
5. In view of such observations, made in Order dated 15.09.2026, this Court directs the petitioner to make payment of Rs. 1.5 Crores being 10% of the assessed amount through online challan within a period of 30 days from the date of communication of this order in favour of the concerned department, failing which the respondent authority shall be at liberty to initiate appropriate proceedings against the petitioner in accordance with law, without any further reference.
6. However, it is made clear upon being satisfied, the respondent No. 5 being the authority concerned, shall consider the comprehensive and detailed reply filed by the petitioner and shall pass a reasoned and speaking order in accordance with law within a period of four weeks from the date of receipt of the said reply upon affording opportunity of personal hearing to the petitioner and communicate such decision within a week thereafter.
7. With the above observations and directions the writ petition along with all connected applications if any are accordingly disposed of.
8. Since no affidavit in opposition has been called for, the allegations contained in the writ petition are deemed to have been denied and not admitted.
9. Urgent photostat certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.
(Smita Das De, J.)