Takkra Engineering Enterprise @ M/S Takkra Engineering Enterprise And Anr vs. The Commissioner Of State Tax And Ors
Held
The Court held that the writ petition is not maintainable. The reasoning was based on the conduct of the petitioner, who failed to respond to two successive show-cause notices issued on September 28, 2021, and March 25, 2022. Furthermore, the petitioner did not challenge these notices at any prior stage and waited for over one year and seven months to file the present writ petition without providing any proper explanation for the delay or their inaction. The Court found this conduct unacceptable and therefore declined to entertain the writ petition. The ratio decidendi is that a writ petition will not be entertained when the petitioner has failed to avail of statutory remedies, has not responded to notices, and has approached the court with inordinate delay and without a satisfactory explanation.
Facts
The petitioners, Takkra Engineering Enterprise & Anr., filed a writ petition challenging two show-cause notices. The first show-cause notice was issued on September 28, 2021, to which the petitioners did not respond or challenge. The second show-cause notice was issued on March 25, 2022, and the petitioners also failed to provide a reply. The writ petition was filed over one year and seven months after the first notice was issued, without a proper explanation for the delay or non-compliance with the notices. The petitioners did not approach the court earlier despite being aggrieved by the notices.
Key Issues
1. Whether the writ petition is maintainable in light of the petitioner's failure to respond to the show-cause notices dated September 28, 2021, and March 25, 2022, and their delay in approaching the Court, as per principles of alternative remedy and conduct of the petitioner. Petitioner's Argument: The judgment does not record any specific arguments made by the petitioners regarding the maintainability of the writ petition or their explanation for the delay and non-compliance. Revenue/State's Argument: The revenue authorities (Commissioner of State Tax, West Bengal, and CGST authority) implicitly argued that the writ petition should not be entertained due to the petitioner's conduct, including their failure to respond to the show-cause notices and their inordinate delay in filing the writ petition without proper justification. This argument is based on the principle that petitioners should exhaust alternative remedies and demonstrate a reasonable cause for approaching the High Court directly.
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2023 PB Sl. No.
WPA 24553 of 2023 Takkra Engineering Enterprise & Anr. Vs The Commissioner of State Tax, West Bengal & Ors. Mr. Goutam Dey, Ms. Ankita Ghosh, Adv. Ankan Mondal. … For the Petitioners. Mr. K. K. Maiti, …….For the CGST authority. Mr. A. Ray, Mr. T. M. Siddiqui, Mr. S. Sanyal. …….for the State. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned show-cause notice dated 28th September, 2021 which the petitioner did not comply or respond neither the said show-cause notice was challenged before this Court at any point of time and thereafter against another show-cause notice dated 25th March, 2022 petitioner did not respond by giving reply to the same and petitioner sat over it and now after more than one year seven months, petitioner has filed this writ petition challenging the said show-cause notices without any proper explanation as to why the 2 petitioner did not respond to the first show-cause notice issued on 28th September, 2021 and even why he sat over the notice issued on 25th March, 2022 and it neither comply with the show-cause notices nor ap
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