TECHNO WAXCHEM PRIVATE LIMITED SWARNWARSHI PODDAR vs UNION OF INDIA AND ORS — WPA/13772/2025
Case under West Bengal Goods and Services Tax Act, 2017 Section NA. Disposed: Contested--DISPOSED on 22nd May 2026.
CNR: WBCHCA0274782025
Next Hearing
09th July 2025
Filing Number
WPA/13422/2025
Filing Date
18-06-2025
Registration No
WPA/13772/2025
Registration Date
20-06-2025
Judge
HON'BLE JUSTICE RAJA BASU CHOWDHURY
Coram
HON'BLE JUSTICE RAJA BASU CHOWDHURY
Bench Type
Single Bench
Category
GROUP A (WRIT MATTERS) ( 1 )
Sub-Category
Miscellaneous ( 7 )
Judicial Branch
MANDAMUS SECTION
Decision Date
22nd May 2026
Nature of Disposal
Contested--DISPOSED
Acts & Sections
Petitioner(s)
TECHNO WAXCHEM PRIVATE LIMITED SWARNWARSHI PODDAR
Respondent(s)
UNION OF INDIA AND ORS
Hearing History
Judge: HON'BLE JUSTICE RAJA BASU CHOWDHURY
NEW MOTION
PART HEARD MATTERS
PART HEARD MATTERS
PART HEARD MATTERS
PART HEARD MATTERS
| Date | Purpose |
|---|---|
| 09-07-2025 | NEW MOTION |
| 13-02-2026 | PART HEARD MATTERS |
| 29-01-2026 | PART HEARD MATTERS |
| 16-01-2026 | PART HEARD MATTERS |
| 05-01-2026 | PART HEARD MATTERS |
Orders
Summary of WPA 13772/2025 The Calcutta High Court quashed a GST demand order of ₹6,28,27,407 against Techno Waxchem Private Limited, holding that proceedings based on Rule 96(10) of CGST Rules cannot survive after its omission by Notification dated 8th October 2024. The court found that when a rule is omitted without saving clauses, pending proceedings founded on that rule automatically terminate, citing Supreme Court precedent that Section 6 of General Clauses Act applies only to repeals of Central Acts/Regulations, not omissions of rules. This case analysis is maintained by casestatus.in based on publicly available court records.
Summary of WPA 13772/2025 The Calcutta High Court quashed a GST demand order of ₹6,28,27,407 against Techno Waxchem Private Limited, holding that proceedings based on Rule 96(10) of CGST Rules cannot survive after its omission by Notification dated 8th October 2024. The court found that when a rule is omitted without saving clauses, pending proceedings founded on that rule automatically terminate, citing Supreme Court precedent that Section 6 of General Clauses Act applies only to repeals of Central Acts/Regulations, not omissions of rules. This case analysis is maintained by casestatus.in based on publicly available court records.
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