Samir Sadhukhan vs. Assistant Commissioner Of CGST And Cx Shyambazar Division Kolkata And Ors
Original PDF →Facts
The appellant, Samir Sadhukhan, filed an intra-Court appeal against an order dated January 3, 2024, which dismissed his writ petition. The writ petition challenged recovery notices dated September 15, 2023, and October 16, 2023, which stemmed from an adjudication order dated March 22, 2023. The appellant contended that he received the show-cause notice and submitted a reply, but the adjudication order was never served on him. He only became aware of it through the recovery notices. The learned Single Bench had dismissed the writ petition, noting that the adjudication order was despatched to the same address where the show-cause and recovery notices were served.
Held
The Court decided not to delve into the controversy of whether the adjudication order dated March 22, 2023, was actually served on the appellant. Instead, the Court granted liberty to the appellant to prefer an appeal before the Commissioner (Appeals) – I, G.S.T. Bhawan, Kolkata. The appellant is permitted to file this appeal using a photostat copy of the adjudication order, which was provided to him during the hearing of the writ petition. The Court directed that if the appeal is filed within three weeks from the receipt of a copy of this order, and upon compliance with pre-deposit conditions, the appellate authority shall entertain the appeal without reference to limitation. The appellate authority is then to hear the parties and decide the matter on merits. The ratio is that access to statutory remedies should be facilitated, especially when there is a dispute regarding the service of the primary order, and the Court can direct the appellate authority to consider an appeal beyond the limitation period under such circumstances.
Key Issues
1. Whether the appellant should be granted an opportunity to file a statutory appeal against the adjudication order dated March 22, 2023, without the issue of service of the adjudication order being conclusively decided. The appellant argued that his right to file a statutory appeal should not be curtailed and that he should be granted an opportunity to do so. The revenue/State did not record any specific arguments on this point in the judgment. The core of the dispute revolves around ensuring the appellant's access to the appellate remedy.
Sections Cited
None explicitly mentioned as being discussed or relied upon in the judgment for the decision, other than the general context of adjudication and appeals under GST law.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.)
In this intra-Court appeal filed by the writ petitioner is directed against the order dated 3rd January, 2024 in W.P.A. No.28381 of 2023 dismissing the writ petition, which was filed challenging the recovery notices dated 15th September, 2023 and 16th October, 2023, arising out of an order of adjudication dated 22nd March, 2023. 2. The appellant would point out that the show-cause cum demand notice dated 24th December, 2020 was received by the appellant and the reply was also submitted on 25th March, 2021. However, the adjudication order was not served on the appellant and he came to know of it only when the recovery notices were issued.
In the writ petition, the learned Single Bench pointed out that the adjudication order was despatched to the very same address to which the show-cause cum demand
2 notice was served as well as the recovery notices were served. Therefore, the writ petition was dismissed.
Before us, the learned advocate for the appellant submitted that the appellant’s right of filing a statutory appeal may not be curtailed and an opportunity may be granted to the appellant to file an appeal.
Thus, without going into the controversy as to whether the adjudication order dated 22nd March, 2023 was served on the appellant, we propose to give liberty to the appellant to prefer an appeal before the Commissioner (Appeals) – I, G.S.T. Bhawan, Kolkata and the appellant will be permitted to file the appeal with the photostat copy of the adjudication order dated 22nd March, 2023, which was handed over to the appellant when the writ petition was heard.
With these above observations/directions, appeal and the connected application (IA No. CAN 1 of 2024) stand disposed of by giving liberty to the appellant to file an appeal against the adjudication order dated 22nd March, 2023 before the appropriate appellate authority by enclosing the photostat copy of the adjudication order and if such appeal is filed within a period of three weeks from the date of receipt of server copy of this order and upon compliance of the pre-deposit conditions, the appellate authority shall entertain the appeal without reference to limitation, hear the parties and take a decision on merits and in accordance with law.
No costs.
Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities. (T.S. SIVAGNANAM) CHIEF JUSTICE I agree. (HIRANMAY BHATTACHARYYA, J.) Pallab/Krishnendu AR(Ct.)
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.