M/S. Aka Logistics Private LTD. vs. The Commiossioner, Kol. South Central Goods And Service Tax And Central Exice Comm. And Ors
Original PDF →Facts
The petitioner, M/s Aka Logistics Pvt. Ltd., had filed a writ petition (WPA 7337 of 2022) before the High Court. This writ petition was dismissed for default on July 11, 2024, due to the petitioner's non-appearance. Subsequently, the petitioner filed an application (CAN 1 of 2024) seeking to recall the order of dismissal. The application was supported by an affidavit-in-reply and an affidavit-of-service. The petitioner contended that they had sufficiently explained the reason for their absence on the previous hearing date.
Held
The Court held that the petitioner/applicant had sufficiently explained the reason for its non-appearance on July 11, 2024. Consequently, the application for recall of the dismissal order was allowed. The writ petition, WPA 7337 of 2022, was restored to its original file and number. The application CAN 1 of 2024 was accordingly disposed of. The Court directed that the matter be listed for hearing in the combined monthly list of September 2024. No specific issues related to GST law were decided, as the matter was procedural.
Key Issues
1. Whether the petitioner/applicant has sufficiently explained the reason for its non-appearance on July 11, 2024, when the writ petition WPA 7337 of 2022 was dismissed for default? The petitioner argued that they had provided sufficient explanation for their absence and therefore, the order of dismissal should be recalled. The revenue or State did not appear to have raised any specific arguments against the recall application, as the Court noted it had heard the learned advocates for the parties and found the petitioner's explanation sufficient.
AI-generated summary — verify with the full judgment below
2024 Item No. ML 614 Saswata
W.P.A. 7337 of 2022 with CAN 1 of 2024 M/s Aka Logistics Pvt. Ltd. versus Commissioner, Kolkata South CGST & Central Excise Commissionerate and Ors. Mr. K.Kurmy Mr. P.S.Paul Mr. D.Dutta …For the petitioner/applicant Mr. A.Ray, Ld. GP Mr. Md. T.M.Siddiqui Mr. T.Chakraborty Mr. S. Sanyal …For the State Mr. Tapan Bhanja …For the CGST Authority
Affidavit-in-reply and affidavit-of-service filed in Court today are retained with the record.
This is application, inter alia, praying for recall of the order dated 11th July 2024
Having heard the learned advocate appearing for the parties, I am of the view that the petitioner/applicant has been able to sufficiently explain the reason for its non appearance when the writ petition being WPA 7337 of 2022 was dismissed for default on 11th July 2024. 4. In view thereof, the application for recall is allowed and the writ petition being WPA 7337 of 2022 is restored to its original file and number.
CAN 1 of 2024 is accordingly disposed of.
List this matter under the heading “hearing” in the combined monthly list of September 2024. (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.