Brinto Kumar Roy vs. Union Of INDIA And Ors.

Facts

The appellant, Brinto Kumar Roy, filed a writ petition challenging an order of adjudication dated 27.12.2022 passed by the Additional Commissioner, Howrah CGST & C. Ex Commissionerate. The writ petition was dismissed by the learned Single Bench on the ground of availability of an efficacious alternate remedy. The appellant then filed an intra-court appeal against the Single Bench's order. The appellant contended that the order of adjudication violated principles of natural justice as documents were not considered. The Revenue also reportedly filed an appeal regarding a miscalculation of service tax payable by the appellant.

Held

The Court held that the learned Single Bench was correct in refusing to entertain the writ petition on the ground of availability of an efficacious alternate remedy. The Court noted that the order of adjudication was appealable. Regarding the appellant's contention of violation of principles of natural justice, the Court stated that it would be open for the appellant to agitate all points, including the non-consideration of documents, before the appellate authority. The appellate authority would be able to appreciate and reappreciate the documents and take a final decision. The Court directed the appellant to file a statutory appeal before the concerned appellate authority within 15 days from the receipt of the server copy of the order. If filed within this period, the appellate authority was directed not to reject the appeal on the ground of limitation but to consider it in accordance with the relevant statute. The Court refused to interfere with the order of the learned Writ Court.

Key Issues

1. Whether the learned Single Bench was correct in refusing to entertain the writ petition on the ground of availability of an efficacious alternate remedy, given the appellant's contention that the order of adjudication violated principles of natural justice by not considering relevant documents. Contentions: Petitioner/Appellant: The order of adjudication dated 27.12.2022 is in violation of principles of natural justice as the adjudicating authority failed to consider the documents placed before it. This violation warrants interference by the writ court despite the availability of an appeal. Revenue/State: The writ petition was rightly dismissed by the learned Single Bench due to the availability of a statutory appeal to the Commissioner of Central Tax (Appeal II), Kolkata. The Revenue also indicated an appeal concerning a miscalculation of service tax.