M/S. Bla-Bkb (Jv) vs. State Of West Bengal And Anr
Held
The Court held that the petitioner should be permitted to approach the appellate authority under Section 107 of the WBGST/CGST Act, 2017. The reasoning was based on the availability of an alternative remedy and the stand taken by the petitioner. The Court acknowledged the current unavailability of the Appellate Tribunal. The appellate authority was directed to hear and dispose of the appeal, provided it is filed within two weeks from the date of receipt of the server copy of the order, subject to the petitioner complying with other formalities. The appellate authority was further directed to dispose of the appeal expeditiously, preferably within 12 weeks from the date of filing, considering the peculiar facts of the case. The writ petition was disposed of with these observations and directions.
Facts
The petitioner, M/s. BLA-BKB (JV), filed a writ petition before the Calcutta High Court challenging an order passed under Section 73(9) of the WBGST/CGST Act, 2017, dated April 29, 2024. This order pertains to the tax period April 2018 to March 2019. The petitioner's counsel, after arguing for some time, sought permission to challenge the impugned order before the appellate authority under Section 107 of the said Act. The State's counsel agreed that the matter could be appropriately decided by the appellate authority. The High Court noted the unavailability of the Appellate Tribunal.
Key Issues
1. Whether the petitioner should be permitted to challenge the order passed under Section 73(9) of the WBGST/CGST Act, 2017, before the appellate authority under Section 107 of the said Act, given the unavailability of the Appellate Tribunal? Petitioner's contention: The petitioner, through its counsel, sought leave to challenge the order before the appellate authority, indicating a preference for this route. Revenue's contention: The State, represented by its counsel, submitted that the matter could be appropriately decided by the appellate authority, supporting the petitioner's request to approach the appellate forum.
Sections Cited
Section 73(9), Section 107
AI-generated summary — verify with the full judgment below
M/L 182 19.09.2024 sb Ct 5
IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE
WPA 19152 of 2024
M/s. BLA-BKB (JV) Versus The State of West Bengal & Anr.
Mr. Kartik Kurmy
Ms. Priya Paul
... For the petitioner.
Mr. Anirban Ray, Ld. GP,
Mr. T. M. Siddiqui
Mr. Tanoy Chakraborty
Mr. Saptak Sanyal
… For the State
Challenging, inter alia, the order passed under Section 73(9) of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”) dated 29th April, 2024, for the tax period April, 2018 to March, 2019, the instant writ petition has been filed.
Mr. Kurmy, learned advocate appearing on behalf of the petitioner after arguing the matter for some time would seek leave to challenge the aforesaid order before the appellate authority under Section 107 of the said Act.
Mr. Siddiqui, learned Additional Government Pleader appearing on behalf of the respondents would submit that
The judgment continues below.
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