Principal Commissioner CGST And Cx Kolkata North Commissionerate And Anr vs. Joint Commissioner Appeal Central Tax Kolkata Appeal I And Anr
Held
The Court held that since no one appeared on behalf of the appellants when the matter was called on for hearing, and no accommodation was sought, the appeals FMA 149 of 2024 and FMA 150 of 2024, along with the connected application CAN 1 of 2022, were dismissed for default. Consequently, any interim order that might have been in place was vacated. The Court directed that all parties should act on the server copy of the order downloaded from the official website of the Court. The reasoning for the dismissal was solely based on the non-appearance of the appellants and the lack of request for adjournment. No substantive GST issues were adjudicated upon.
Facts
The appeals, FMA 149 of 2024 and FMA 150 of 2024, along with a connected application (CAN 1 of 2022), were listed for hearing. The appellants, identified as The Commissioner, CGST & CX, Kolkata North Commissionerate and Anr., and The Principal Commissioner, CGST & CX, Kolkata North Commissionerate & Anr., were represented by counsel. The respondents were Electrosteel Castings Limited & Ors. and Joint Commissioner (Appeal), Central Tax, Kolkata Appeal-I & Anr. The matter was called on for hearing on 17.11.2025.
Key Issues
The Court had to decide whether to proceed with the hearing of the appeals. The primary issue was the absence of the appellants when the matter was called. The appellants, represented by Mr. Rahul Dhanuka and Mr. Niraj Baheti, were expected to present their arguments. However, no one appeared on behalf of the appellants, and no accommodation was sought. The revenue or State, represented by the Commissioners, were the appellants. The respondents were Electrosteel Castings Limited & Ors. and Joint Commissioner (Appeal), Central Tax, Kolkata Appeal-I & Anr. The judgment does not record any specific arguments made by either side regarding the substantive GST issues, as the matter was dismissed for default.
AI-generated summary — verify with the full judgment below
4 & 5 17.11.2025 SM Court No.759 FMA 149 of 2024
The Commissioner, CGST & CX, Kolkata North Commissionerate and Anr. Vs. Electrosteel Castings Limited & Ors.
With FMA 150 of 2024 With CAN 1 of 2022
The Principal Commissioner, CGST & CX, Kolkata North Commissionerate & Anr. Vs. Joint Commissioner (Appeal), Central Tax, Kolkata Appeal-I & Anr.
Mr. Rahul Dhanuka Mr. Niraj Baheti … for the respondents
No one appears on behalf of the appellants when the matter is called on for hearing. No accommodation is sought for. Accordingly, FMA 149 of 2024 and FMA 150 of 2024 along with connected application are dismissed for default. Interim order, if any, shall stands vacated. All parties shall act on the server copy of this order duly downloaded from the official website of this Court.
(Uday Kumar, J.) (Rajarshi Bharadwaj, J.)
The judgment continues below.
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