Merc Infra INDIA Private Limited And Anr vs. State Of West Bengal And Ors.
Original PDF →Facts
The petitioners, MERC Infra India Pvt. Ltd. & Anr., filed a writ petition challenging an order dated April 12, 2024, passed by the proper officer under Section 73(9) of the WBGST/CGST Act, 2017. The order pertains to the tax period April 2018 to March 2019. The State respondents argued that the petitioners have an alternative remedy of appeal. The petitioners filed the writ petition on July 12, 2024. The Court noted that the writ petition did not raise any jurisdictional issues and primarily sought to challenge the correctness of the adjudication order.
Held
The Court held that the writ petition was not maintainable as the petitioners had an alternative remedy of appeal under Section 107 of the WBGST/CGST Act, 2017, and the petition did not raise any jurisdictional issues. The primary challenge was to the correctness of the adjudication order. However, considering that the writ petition was filed within the prescribed period for preferring an appeal, the Court directed that if the petitioners approach the Appellate Authority within three weeks from the date of the order, the Appellate Authority shall condone the delay, considering the pendency of the writ petition. The Appellate Authority is to hear and dispose of the appeal on merits expeditiously, preferably within 12 weeks from the date of communication of the order, subject to the petitioners complying with other formalities.
Key Issues
1. Whether the writ petition is maintainable when an alternative remedy of appeal is available under Section 107 of the WBGST/CGST Act, 2017, and no jurisdictional issue is raised by the petitioner. Contentions: Petitioner: The petitioners sought to challenge the correctness of the adjudication order passed by the proper officer. (No specific arguments or reliance on provisions/precedents were recorded for the petitioner regarding maintainability). State: The petitioners have an alternative statutory remedy in the form of an appeal before the Appellate Authority under Section 107 of the said Act, and therefore, the writ petition should not be entertained.
Sections Cited
Section 73(9), Section 107
AI-generated summary — verify with the full judgment below
2024 Sl. No. M/L.90 g.b. Court No.05
WPA 18056 of 2024
MERC Infra India Pvt. Ltd. & Anr. -Vs- The State of W. B. & Ors. Mr. Neil Basu Mr. Sankha Biswas Mr. Ankan Das Mr. Arijit Roy Mr. Asad Iqbal …..For the Petitioners Mr. A. Ray Md. T. M. Siddiqui Mr. T. Chakraborty Ms. S. Shaw Mr. S. Sanyal …..For the State
Affidavit of service filed in court today is taken on record.
The present writ petition has been filed, challenging, inter alia the order dated 12th April, 2024 passed by the proper officer under Section 73(9) of the WBGST/CGST Act, 2017 (hereinafter referred to as the ‘said Act’) for the tax period April, 2018 to March, 2019. 3. Mr. Siddiqui, learned Additional Government Pleader appearing on behalf of the State respondents submits that the petitioner has an alternative remedy in the form of an appeal.
Having heard the learned advocates appearing for the respective parties and taking note of the fact that the petitioner has an alternative remedy in the form of an appeal before the Appellate Authority under Section 107 of the said Act and the writ petition does not raise any juri ictional issue and the petitioners only seek to challenge the correctness of the adjudication order passed by the proper officer, I am of the view that there is no scope to entertain the writ petition. However, taking in consideration the fact that the present writ petition had been filed on 12th July, 2024 that is within the prescribed period for preferring the appeal, if the petitioner approaches the Appellate Authority under Section 107 of the said Act within a period of three weeks from date, the Appellate Authority having regard to the pendency of the writ petition before this Court, by condoning the delay, shall hear out and dispose of the appeal on merits as expeditiously as possible preferably within a period of 12 weeks from the date of communication of this order, subject to compliance of other formalities by the petitioners.
With the above observations and directions, the writ petition stands disposed of.
Urgent photostat certified copy of this order, if applied for, be supplied to the parties on urgent basis after completion of all necessary formalities. (Raja Basu Chowdhury, J.) 2
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.