The Holy Decorators vs. The Assistant Commissioner Of State Tax And Ors.

Facts

The petitioner, The Holy Decorators, filed a writ petition before the High Court. The petitioner's grievance pertains to an order or action passed by the Assistant Commissioner of State Tax, Bureau of Investigation, (South Bench), Head Quarters. The petitioner submitted that since the Appellate Tribunal has been constituted and is functional, the instant writ petition should be transferred to the Appellate Tribunal. The petitioner sought four weeks' time to prefer an appeal before the GSTAT Kolkata under Section 112 of the CGST Act, 2017/WBGST Act, 2017. They also requested that the period during which the writ petition was pending be excluded for computing the limitation period for filing the appeal.

Held

The Court held that since the Appellate Tribunal has been constituted and is functional, the writ petition is to be disposed of with a direction for the petitioner to prefer an appeal before the GSTAT Kolkata. The Court granted the petitioner four weeks' time to file the appeal. Crucially, the Court also directed that the period during which the writ petition was pending before the High Court shall be excluded for the purpose of computing the limitation period for filing the appeal. This decision is based on the principle of facilitating access to the statutory appellate remedy that has become available, ensuring that the petitioner is not prejudiced by the pendency of the writ petition. The Court did not decide on the merits of the original dispute, as the matter was being transferred to the appellate forum.

Key Issues

1. Whether the writ petition should be transferred to the Appellate Tribunal given its functional status? 2. Whether the period during which the writ petition was pending before the High Court should be excluded for computing the limitation period for filing an appeal before the Appellate Tribunal? Petitioner's Arguments: The petitioner argued that as the Appellate Tribunal is now functional, the writ petition should be transferred to it. They further contended that the time spent litigating the matter before the High Court should be condoned for the purpose of calculating the limitation period for filing an appeal before the Appellate Tribunal, citing the principle of ensuring access to justice when a statutory remedy becomes available. The petitioner relied on the provisions of Section 112 of the CGST Act, 2017/WBGST Act, 2017. Revenue/State's Arguments: The judgment does not record any specific arguments made by the revenue or the State.