Rachana Kayan vs. The State Of West Bengal And Ors.
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The petitioner, Rachana Kayan, filed a writ petition challenging an order passed under Section 129(3) of the WBGST/CGST Act, 2017, dated April 18, 2024. The petitioner sought to approach the appellate authority under Section 107 of the said Act, but the time limit for filing the appeal had expired during the pendency of the writ petition, which was filed on July 15, 2024. The petitioner had already obtained the release of goods and conveyance upon payment of penalty under Section 129(1)(a) of the Act.
Held
The Court acknowledged the availability of an alternative remedy under Section 107 of the said Act but noted that the petitioner had already obtained the release of goods and conveyance upon payment of penalty. The Court found that no exceptional case or jurisdictional error was made out to entertain the writ petition directly. However, considering the pendency of the writ petition and the expired appeal period, the Court directed that if the petitioner approaches the appellate authority within three weeks from the date of the order, the appellate authority shall hear and dispose of the appeal on its merits expeditiously, preferably within twelve weeks from the date of filing. Crucially, the appellate authority was directed not to insist on any pre-deposit from the petitioner, given that the penalty under Section 129(1)(a) had already been paid.
Key Issues
1. Whether the High Court should entertain a writ petition when an alternative remedy of appeal under Section 107 of the WBGST/CGST Act, 2017, is available, and if so, under what exceptional circumstances? The petitioner argued that the time for filing the appeal had expired during the pendency of the writ petition and sought permission to file the appeal. The State contended that an alternative remedy was available and no exceptional circumstances or jurisdictional error were demonstrated to warrant entertaining the writ petition. The court had to decide whether to dismiss the writ petition for alternative remedy or grant relief regarding the expired appeal period.
Sections Cited
Section 129, Section 107, Section 129(3), Section 129(1)(a)
AI-generated summary — verify with the full judgment below
2024 Item Nos. ML 97 Court No.5 Saswata
W.P.A. 18129 of 2024 Rachana Kayan Versus State of West Bengal & Ors. Ms. Sweta Mukherjee …For the petitioner Mr. A. Ray, Ld. GP Mr. Md. T.M.Siddiqui Mr. T. Chakraborty Mr. S. Sanyal …for the State
Challenging an order passed under Section 129(3) of the WBGST/CGST Act 2017 (hereinafter referred to as the “said Act”) dated 18th April, 2024 the instant writ petition has been filed.
Admittedly, there is an alternative remedy available to the petitioner in the form of an appeal before the appellate authority under Section 107 of the said Act. No exceptional case has been made out. No juri ictional error for entertaining the instant writ petition has also been shown.
At this stage, Ms. Mukhejree learned advocate appearing for the petitioner submits that appropriate orders may be passed permitting the petitioner to apply before the appellate authority, since during pendency of the writ petition the time for preferring
the appeal has expired.
Having heard the learned advocates appearing for the respective parties and taking note of the fact that the writ petition has been filed on 15th July 2024, I am of the view that in the event, the petitioner
approaches the appellate authority within a period of 3 weeks from date, the appellate authority having regard to the pendency of the writ petition before this Court, shall hear out and dispose of the appeal on merit as expeditiously as possible, preferably within a period of 12 weeks from the date of filing of such appeal without insisting for any pre deposit from the petitioner, since in the instant case the petitioner has already got the goods and conveyance released upon payment of penalty in terms of Section 129(1) (a) of the said Act.
With the above observations and directions, the writ petition being WPA 18129 of 2024 is disposed of.
All parties shall act on the basis of the 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.