Commissioner CGST And Cx Kolkata North Commissionerate And Anr vs. Electrosteel Castings LTD And Anr

Held

The Court noted that no one appeared on behalf of the appellants when the matter was called on for hearing, and no accommodation was sought. Consequently, the Court dismissed FMA 149 of 2024 and FMA 150 of 2024, along with the connected application CAN 1 of 2022, for default. Any interim order that might have been in place was also vacated. The Court directed all parties to act on the server copy of the order downloaded from the official website of the Court. The judgment does not address any substantive GST issues or provide reasoning on any specific legal provisions.

Facts

The matters before the Court are FMA 149 of 2024 and FMA 150 of 2024, along with a connected application CAN 1 of 2022. The appellants are the Commissioner, CGST & CX, Kolkata North Commissionerate and another, and the Principal Commissioner, CGST & CX, Kolkata North Commissionerate and another. The respondents are Electrosteel Castings Limited & Ors., and Joint Commissioner (Appeal), Central Tax, Kolkata Appeal-I & Anr. The judgment does not specify the tax periods or the specific orders/actions under challenge, nor the authorities that passed them, nor the amounts in dispute. The procedural history leading to these appeals before the High Court is also not detailed.

Key Issues

The Court had to decide whether to proceed with the hearing of FMA 149 of 2024 and FMA 150 of 2024, along with the connected application CAN 1 of 2022. The appellants, represented by Mr. Rahul Dhanuka and Mr. Niraj Baheti, were expected to present their case. 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. The primary issue that arose for decision was the absence of the appellants when the matter was called for hearing and their failure to seek accommodation.