PAMPER OVENFRESH FOODS PRIVATE LIMITED DEBARGHYA BANERJEE vs ADDITIONAL COMMISSIONER CENTRAL TAX KOLKATA II AUDIT COMMISSIONERATE AND ORS — WPO/48/2026

Case under Revenue Recovery Act ,1890 Section GST. Next hearing: 26th June 2026.

Next hearing 26-Jun-2026

CNR: WBCHCO0003752026

Filing Number

WPO/48/2026

Filing Date

29-Jan-2026

Registration No

WPO/48/2026

Registration Date

29-Jan-2026

Judge

Hon'ble Justice Smita Das De

Coram

Hon'ble Justice Smita Das De

Bench Type

Single Bench

Judicial Branch

CURRENT RECORD DEPARTMENT

Last updated 05-Jun-2026

Acts & Sections

Revenue Recovery Act ,1890 Section GST

Petitioner(s)

  1. 1.PAMPER OVENFRESH FOODS PRIVATE LIMITED DEBARGHYA BANERJEE

Respondent(s)

  1. 1.ADDITIONAL COMMISSIONER CENTRAL TAX KOLKATA II AUDIT COMMISSIONERATE AND ORS

Case History

  1. 26-Jun-2026

    Next hearingPending

  2. 26-Jun-2026

    Adjourned Motion

    Hon'ble Justice Smita Das De

  3. 07-May-2026

    Hon'ble Justice Smita Das DeView PDF

    Case Summary: WPO/48/2026 Pamper Ovenfresh Foods Private Limited challenged a CGST notice dated December 5, 2025, issued under Section 74 of the CGST Act regarding the classification of fried snacks products. The petitioner argued the tax authority lacked jurisdiction to issue the notice as products were correctly classified under subheading 2106 90 99 at 12% tax rate, not 18%. The court found a proper hearing on the validity of the underlying circular (January 13, 2023) is necessary. The case was adjourned to June 26, 2026, with respondents directed to file an affidavit-in-opposition within two weeks; no interim relief was granted. This case analysis is maintained by casestatus.in based on publicly available court records.

  4. 07-May-2026

    Court Applications Under Art.226

    Hon'ble Justice Smita Das De

  5. 20-Apr-2026

    Court Applications Under Art.226

    Hon'ble Justice Kausik Chanda

  6. 13-Apr-2026

    Court Applications Under Art.226

    Hon'ble Justice Kausik Chanda

  7. 08-Apr-2026

    Court Applications Under Art.226

    Hon'ble Justice Kausik Chanda

  8. 06-Apr-2026

    Court Applications Under Art.226

    Hon'ble Justice Kausik Chanda

  9. 01-Apr-2026

    Court Applications Under Art.226

    Hon'ble Justice Kausik Chanda

  10. 30-Mar-2026

    Court Applications Under Art.226

    Hon'ble Justice Kausik Chanda

  11. 05-Mar-2026

    Court Applications Under Art.226

    Hon'ble Justice Om Narayan Rai

  12. 24-Feb-2026

    Hon'ble Justice Om Narayan RaiView PDF

  13. 24-Feb-2026

    Court Applications Under Art.226

    Hon'ble Justice Om Narayan Rai

  14. 17-Feb-2026

    Hon'ble Justice Om Narayan RaiView PDF

  15. 17-Feb-2026

    Court Applications Under Art.226

    Hon'ble Justice Om Narayan Rai

  16. 16-Feb-2026

    Court Applications Under Art.226

    Hon'ble Justice Om Narayan Rai

  17. 13-Feb-2026

    Court Applications Under Art.226

    Hon'ble Justice Om Narayan Rai

  18. 12-Feb-2026

    Court Applications Under Art.226

    Hon'ble Justice Om Narayan Rai

  19. 11-Feb-2026

    Court Applications Under Art.226

    Hon'ble Justice Om Narayan Rai

  20. 10-Feb-2026

    Court Applications Under Art.226

    Hon'ble Justice Om Narayan Rai

  21. 09-Feb-2026

    Court Applications Under Art.226

    Hon'ble Justice Om Narayan Rai

  22. 06-Feb-2026

    First hearing

    Initial hearing scheduled

  23. 29-Jan-2026

    Case filed

    Registration No. WPO/48/2026

casestatus.in Summary

Case Summary: WPO/48/2026 Pamper Ovenfresh Foods Private Limited challenged a CGST notice dated December 5, 2025, issued under Section 74 of the CGST Act regarding the classification of fried snacks products. The petitioner argued the tax authority lacked jurisdiction to issue the notice as products were correctly classified under subheading 2106 90 99 at 12% tax rate, not 18%. The court found a proper hearing on the validity of the underlying circular (January 13, 2023) is necessary. The case was adjourned to June 26, 2026, with respondents directed to file an affidavit-in-opposition within two weeks; no interim relief was granted. This case analysis is maintained by casestatus.in based on publicly available court records.

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