M/S Bhavatarini Regrigeration vs. Assistant Commissioner, CGST And C. Ex, Rishra Division And Ors
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The petitioner, M/s Bhavatarini Refrigeration, filed a writ petition seeking a certified copy of an order in original dated October 7, 2021. The respondents, Assistant Commissioner, CGST & C.Ex, Rishra Division, initially attempted to serve the order via registered post, which was unsuccessful. Subsequently, the order was sent via email, but the petitioner claimed this email belonged to their erstwhile tax consultant. The Court, on May 19, 2025, ordered the respondents to take appropriate instructions and granted interim protection against coercive steps. Following this order, the respondents provided a certified copy of the order in original to the petitioner's counsel.
Held
The Court held that the respondents have now provided the petitioner with a true certified copy of the order in original dated October 7, 2021. The Court noted that the order in original was passed under the provisions of the Finance Act, 1994. By making over the certified copy to the petitioner's counsel, the respondents have fulfilled their obligation. The Court directed that this date be treated as the date of service of the order on the petitioner. Furthermore, if the petitioner files an appeal within four weeks from the date of the judgment, the appellate authority shall hear the appeal, subject to the petitioner complying with other legal formalities. The Court found that with the provision of the certified copy, nothing further survived in the writ petition.
Key Issues
1. Whether the respondents have fulfilled their obligation to provide the petitioner with a certified copy of the order in original dated October 7, 2021, as required by law. The petitioner argued that they had not received a proper certified copy of the order in original, which prevented them from taking further steps. The respondents contended that they had made attempts to serve the order, first by registered post and then via email. They submitted that a certified copy has now been provided to the petitioner's counsel, thereby fulfilling their obligation. The Court was primarily concerned with the procedural aspect of service and the petitioner's right to access the order to pursue their legal remedies.
Sections Cited
Finance Act, 1994
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Cause title — parties, addresses and appearances
the following order :- “1. The present writ petition has been filed complaining failure of the respondents to make over the copy of the order in original dated October 7, 2021. Though Mr. Banerjee, learned advocate would submit that initially an attempt was made to serve the petitioner by registered post which was not successful, but latter via e-mail communication the order in original was served on the petitioner, however, since the petitioner would submit that the concerned e-mail is of the erstwhile tax consultant, I am of the view the respondents should take appropriate instructions in the matter.
List this matter in the combined monthly list of July, 2025. 3. No coercive steps till the matter is taken up next or until the end of July, 2025, whichever is earlier.”
2 WPA 27720 of 2024
Pursuant to the aforesaid order, Mr. Banerjee learned advocate appearing for the CGST & Customs authorities submits that a true certified copy of the aforesaid order dated 7th October 2021 duly counter signed by the authority has been made over to the petitioner.
Having regard to the aforesaid order being made over to the learned advocate appearing for the petitioner, I am of the view that nothing survive in the petition. The petitioner is directed to issue appropriate receipt in course of this day to the respondents for the respondents to retain the same in the file.
Let it be recorded that the petitioner having been made over with theof the order in original dated 7th October 2021 passed under the provisions of Finance Act, 1994, all consequences thereon shall follow, by treating the above order to be served on the petitioner, this date, and if any appeal is filed by the petitioner within a period of four weeks from date, the appellate authority having regard to the observations made hereinabove, shall hear out the appeal subject to the petitioner complying with other formalities in accordance with law.
With the above direction and observation, the writ petition is disposed of.
All parties shall act on the basis of server copy of this order duly downloaded from this Court’s official website. (Raja Basu Chowdhury, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.