Mb Watch And Care Private Limited vs. Principal Chief Commissioner, CGST And St, Kolkata Zone And Ors.
Held
The Court held that the photocopy of the delivery manifest presented by the CGST authorities did not prima facie establish the factum of service of the order on the petitioner. It was noted that the order was admittedly served during the pendency of the writ petition in July 2024. Considering these peculiar facts, the Court directed that if the petitioner files an appeal before the appellate authority within three weeks from the date of the order, the appellate authority shall accept the appeal. The appellate authority is to decide the appeal on its merits, subject to the petitioner complying with other necessary formalities. The Court did not decide the merits of the original order or the validity of the service itself, but rather provided a procedural remedy.
Facts
The petitioner, MB Watch & Care Private Limited, filed a writ petition challenging an order dated December 11, 2023, passed by the CGST authorities. The petitioner contended that this order was not served until the writ petition was filed. The CGST authorities, represented by Mr. Bhattacharya, presented a photocopy of a delivery manifest indicating that the postal article containing the order was delivered and accepted by one Swapan Das. However, the Court found that this photocopy did not prima facie establish service. It was admitted that the order was served in July 2024, during the pendency of the writ petition. Considering these facts, the Court directed the petitioner to file an appeal before the appellate authority within three weeks.
Key Issues
1. Whether the order dated December 11, 2023, was duly served on the petitioner prior to the filing of the writ petition, as required by principles of natural justice and procedural fairness under GST law? The petitioner argued that the order was not served until the writ petition was filed, thereby denying them an opportunity to appeal. The CGST authorities countered by presenting a postal delivery manifest, claiming service was effected. However, the Court questioned the validity of this evidence. The CGST authorities' argument was based on the delivery manifest, while the petitioner's argument focused on the lack of actual receipt and knowledge of the order until after the writ petition was instituted.
AI-generated summary — verify with the full judgment below
M/L 115 10.09.2024 sb Ct 5
IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE
WPA 18446 of 2024
MB Watch & Care Private Limited Versus Principal Chief Commissioner, Central Goods and Services Tax & Ors.
Mr. Anil Kumar Dugar
Mr. Rajarshi Chatterjee
Mr. Somnath Balial
Ms. Suman Sahani
… For the petitioner.
Mr. Uday Shankar Bhattacharya
Mr. Anurag Roy
… For CGST authorities.
Although the petitioner complains that the order dated 11th December, 2023 was not served on the petitioner until filing of the writ petition, Mr. Bhattacharya, learned advocate representing the CGST authorities by placing before this Court the photocopy of the delivery manifest of the postman concerned, namely, Mintu Das would submit that the postal article containing the order was delivered to the petitioner which was accepted by one Swapan Das.
The aforesaid document disclosed by Mr. Bhattacharya is a p
The judgment continues below.
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