Heritage Health Insurance Tpa Private Limited vs. The Deputy Com. Of State Tax, Esplanade And Fairley Place Charge And Ors.
Original PDF →Facts
The petitioner, Heritage Health Insurance TPA Private Limited, filed a writ petition challenging an order dated December 6, 2023, passed under Section 73 of the CGST/WBGST Act, 2017, for the tax period April 2018 – March 2019. The respondents, represented by the Deputy Commissioner of State Tax & Ors., argued that the writ petition should not be entertained as the petitioner has an efficacious alternative remedy of appeal before the appellate authority. The petitioner sought leave to prefer an appeal.
Held
The Court held that the writ petition should not be entertained as the petitioner has an efficacious alternative remedy in the form of an appeal before the appellate authority. However, considering the facts of the case and the petitioner's request, the Court granted liberty to the petitioner to prefer an appeal. The Court directed that in the event the petitioner pays Rs. 50,000/- towards costs within three weeks from the date of the order, the appellate authority shall hear and dispose of the appeal on merits, provided the appeal is filed within two weeks thereafter and subject to the petitioner complying with other formalities. The writ petition was disposed of with these observations and directions.
Key Issues
1. Whether the writ petition is maintainable in light of the existence of an efficacious alternative remedy of appeal before the appellate authority, as argued by the State. 2. Whether the petitioner should be granted liberty to file an appeal before the appellate authority, considering the facts and circumstances, as sought by the petitioner. Contentions: Petitioner: Argued for the maintainability of the writ petition and sought leave to file an appeal before the appellate authority. State: Contended that the writ petition should not be entertained due to the availability of an efficacious alternative remedy in the form of an appeal before the appellate authority.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
M/L 48 04.09.2024 sb Ct 5
IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION APPELLATE SIDE
WPA 17601 of 2024
Heritage Health Insurance TPA Private Limited Versus The Deputy Commissioner of State Tax & Ors.
Mr. Sanjay Dixit
Mr. Rajarshi Chatterjee
Mr. Rajeev Kumar Agarwal
Mr. Subhajit Nath
Mr. Siddharth Agarwal
Ms. Suman Sahani
… For the petitioner.
Mr. Anirban Ray, Ld.GP
Mr. T. M. Siddiqui
Mr. Tanoy Chakraborty
Mr. Saptak Sanyal
Mr. D. Sahu
… For the State.
Affidavit of service filed in Court today is taken on record.
The present writ petition has been filed, inter alia, challenging the order dated 6th December, 2023, passed under Section 73 of the CGST/WBGST Act, 2017 (hereinafter referred to as the “said Act”) for the tax period April 2018 – March 2019. 3. Mr. Siddiqui, learned Additional Government Pleader appearing on behalf of the respondents would submit that since the petitioner has an efficacious alternative remedy in the form of an appeal before the appellate
2 authority, the writ petition should not be entertained.
Having heard the learned advocates appearing for the respective parties and considering the fact that the petitioner has an efficacious alternative remedy in the form of an appeal, I am of the view that there is no scope to entertain the writ petition.
At this stage, Mr. Dixit, learned advocate appearing on behalf of the petitioner seek leave to prefer an appeal before the appellate authority.
Having regard to the facts of the case, I am of the view that in the event the petitioner makes payment of Rs.50,000/- with the respondents towards costs, the appellate authority having regard to the direction passed herein and the peculiar facts of this case, shall hear out and dispose of the appeal on merits provided cost is paid within three weeks from date and the appeal is filed within two weeks therefrom and subject to compliance of other formalities by the petitioner.
With the above observations and directions, the writ petition is disposed of. Urgent Photostat certified copy of this order, if applied for, be made available to the parties upon compliance of requisite formalities.
(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.