Punjab National Bank And Anr. vs. Commissioner Of CGST And Cx, Kolkata South Commissionerate And Anr.

Facts

The petitioners, Punjab National Bank & Anr., filed a writ petition before the High Court challenging an order passed by the Customs, Excise & Service Tax Appellate Tribunal, Kolkata. The learned Advocate for the petitioners submitted that the writ petition had been wrongly filed before the High Court as it pertained to the determination of a Division Bench. The revenue authority, The Commissioner of CGST & CX, Kolkata South Commissionerate & Anr., was the respondent.

Held

The Court noted the submission made by the learned Advocate for the petitioner that the writ petition had been wrongly filed before the High Court as it pertained to the determination of a Division Bench. Based on this submission, the Court dismissed the writ petition as withdrawn. Liberty was granted to the petitioner to file afresh, implying that the petitioner could re-file the petition in the correct forum or with the correct procedure. The Court did not delve into the merits of the challenge to the CESTAT order.

Key Issues

1. Whether the writ petition filed before the High Court is the appropriate forum for challenging an order passed by the Customs, Excise & Service Tax Appellate Tribunal, Kolkata, particularly when it pertains to the determination of a Division Bench? Petitioner's Contention: The learned Advocate for the petitioner argued that the writ petition was wrongly filed before the High Court, implying that a different forum or procedure was required for the challenge. Revenue's Contention: The judgment does not record any specific arguments from the CGST Authority.