Dinesh Kumar Gupta vs. Assistant Commissioner Of State Tax, Bally And Salia Charge And Ors.
Original PDF →Facts
The petitioner, Dinesh Kumar Gupta alias Dinesh Gupta, filed a writ petition challenging an order dated January 5, 2024, passed under Section 74 of the CGST/WBGST Act, 2017, concerning the tax period of September 2018. The State Tax authorities are the respondents. The amount in dispute is not explicitly stated, but the judgment notes that the respondents have already realized Rs. 6,23,696/- from the petitioner's bank account. The procedural history involves the filing of this writ petition before the High Court.
Held
The Court held that the petitioner has an efficacious alternative remedy in the form of an appeal under Section 107 of the CGST/WBGST Act, 2017. Consequently, the Court granted liberty to the petitioner to approach the appellate authority. Taking into consideration the pendency of the writ petition and the fact that Rs. 6,23,696/- has already been realized from the petitioner's bank account, the Court directed the appellate authority to hear and dispose of the appeal on merits within eight weeks from the date of communication of the order. Crucially, the appellate authority was directed not to insist on the pre-deposit as required under Section 107(6) of the Act for maintaining the appeal. The writ petition was disposed of with these directions.
Key Issues
1. Whether the petitioner has an efficacious alternative remedy against the order dated January 5, 2024, passed under Section 74 of the CGST/WBGST Act, 2017? The petitioner, by filing a writ petition, implicitly suggests that such a remedy might not be efficacious or available. The State, through its counsel, argued that an alternative remedy exists. 2. If an alternative remedy is available, should the Court direct the appellate authority to consider the appeal on merits without insisting on pre-deposit, given the circumstances? The petitioner's argument would be that the writ petition was filed due to the urgency and the amount already recovered. The State's contention would likely be that the statutory pre-deposit requirement under Section 107(6) must be followed.
Sections Cited
Section 74, Section 107, Section 107(6)
AI-generated summary — verify with the full judgment below
7 07.08.2024 sb Ct 5
IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION APPELLATE SIDE
WPA 16960 of 2024
Dinesh Kumar Gupta alias Dinesh Gupta Versus The Assistant Commissioner, State Tax Bally & Ors.
Ms. Sutapa Roy Choudhury
Mr. Abhijat Das
Ms. Aratrika Roy
… For the petitioner.
Mr. A. Ray, Ld. GP
Mr. T. M. Siddiqui
Mr. T. Chakraborty
Ms. Sunita Shaw
Mr. N. Chatterjee
… For the State.
The present writ petition has been filed, inter alia, challenging the order dated 5th January, 2024, passed under Section 74 of the CGST/WBGST Act, 2017 (hereinafter referred to as the “said Act”), for the tax period September, 2018. 2. Heard the learned advocates appearing for the respective parties and considered the materials on record.
Since it appears that the petitioner has an efficacious alternative remedy in the form of an appeal, liberty is given to the petitioner to approach the appellate authority under Section 107 of the said Act.
In the event, the petitioner approaches the appellate
2 authority within 15 days from date, the appellate authority, having due regard to the pendency of the writ petition before this Court, shall hear out and dispose of the appeal on merits within a period of eight weeks from the date of communication of this order without insisting for pre-deposit as is required for maintaining the appeal under Section 107(6) of the said Act.
The aforesaid direction is being passed taking into consideration the fact that the respondents have already realized Rs.623696/- from the petitioner’s bank account.
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.