Somnath Ray vs. Aditional Commissioner Of Central Tax, CGST And C.Ex. Commissionerate, Howrah And Ors.

Facts

The petitioner, Somnath Ray, filed a writ petition before the Calcutta High Court seeking to file a statutory appeal against an adjudication order. The petitioner requested the Court to dispense with the pre-deposit requirement for filing the appeal. The adjudication order was passed by the Additional Commissioner of Central Tax, CGST & C.EX. Commissionerate, Howrah. The petitioner relied on an unreported decision of the Delhi High Court in the case of Shubh Impex – Vs – Union of India & Ors. dated April 27, 2018, to support his contention.

Held

The Court held that the petitioner has no merit for granting an order of exemption from making the pre-deposit. The Court also found that the unreported decision of the Delhi High Court in Shubh Impex, relied upon by the petitioner, is not applicable to the facts and circumstances of the present case. Accordingly, the writ petition was dismissed. No specific provision of law was discussed in detail, nor was the amount in dispute or the tax period mentioned.

Key Issues

1. Whether the petitioner is entitled to an exemption from the pre-deposit requirement for filing a statutory appeal against the adjudication order, considering the facts and circumstances of the case? 2. Whether the decision of the Delhi High Court in Shubh Impex – Vs – Union of India & Ors. is applicable to the present case? The petitioner argued that he should be allowed to file his statutory appeal by dispensing with the pre-deposit formality. He relied on the Delhi High Court's unreported decision in Shubh Impex. The CGST authority and Union of India were represented, but their specific arguments are not recorded in the judgment.