Touhid Mondal vs. Chief Commissioner Of Customs And Others

WPA/6503/2023HC CalcuttaGSTCNR WBCHCA012729202313 April 2023Bench: HON'BLE JUSTICE MD. NIZAMUDDIN2 pages
AI SummaryDismissed

Facts

The petitioner, Touhid Mondal, filed a writ petition (WPA 6503 of 2023) before the High Court. The CGST Authority, represented by Mr. Shiv Shankar Banerjee, submitted documents indicating that on April 5, 2023, the petitioner's counsel, Mr. Anil Dugar, made an incorrect and wrong statement to the court to obtain an order. The court considered this conduct of the petitioner.

Held

The Court held that the petitioner's counsel made an incorrect and wrong statement before the court on April 5, 2023, to obtain the order dated the same day. Considering this conduct, the Court decided to recall the earlier order. Consequently, the writ petition filed by Touhid Mondal (WPA 6503 of 2023) was dismissed. The ratio decidendi is that obtaining court orders through misrepresentation or incorrect statements is unacceptable and can lead to the recall of such orders and dismissal of the proceedings. No specific provisions of the GST Act were discussed or relied upon for this decision, as it was based on the conduct of the parties before the court.

Key Issues

1. Whether the order dated April 5, 2023, obtained by the petitioner through an incorrect statement, should be recalled. 2. Whether the writ petition should be dismissed on account of the petitioner's conduct. Contentions: Petitioner: No specific arguments are recorded in the judgment regarding the petitioner's contentions. The judgment focuses on the conduct of the petitioner's counsel. Revenue (CGST Authority): The CGST Authority presented documents to the court demonstrating that the petitioner's counsel made an incorrect and wrong statement to obtain the order dated April 5, 2023. They argued that this conduct warranted recalling the order and dismissing the writ petition.

AI-generated summary — verify with the full judgment below

13.4.

2023 ks WPA 6503 of 2023 sl. 3 Touhid Mondal Vs Chief Commissioner of Customs and & Ors. Mr. Anil Dugar, Mr. Rajarshi Chatterjee, Mr. Rounak Majumdar … For the Petitioner. Mr. Bhaskar Prosad Banerjee, Mr. Shiv Shankar Banerjee, Mr. Tapan Bhanja … For the CGST Authority. Mr. Jaweid Ahmed Khan, Mr. Bhaskar Sengupta, Mr. Talha Ahmed Khan … For the Respondent No.

8.

Documents and instructions filed by Mr. Banerjee be kept with the record. Pursuant to the order of this court dated 5th April, 2023, Mr. Shiv Shankar Banerjee, learned Advocate appearing for the CGST Authority has produced copies of some documents from the office record which show that on 5th April, 2023, Mr. Anil Dugar, learned Advocate appearing for the petitioner has made incorrect and wrong statement before this court to obtain the aforesaid order. Considering such conduct of the petitioner the aforesaid order dated 5th April, 2023, is recalled and this writ petition being WPA 6503 of 2023 is dismissed.

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