M/S Mukherjee Enterprises vs. Commissioner Of CGST And Cx And Others V
Facts
The petitioner, M/s. Mukherjee Enterprises, filed a writ petition before the High Court of Calcutta, being WPA 6506 of 2023. The petitioner is aggrieved by the inaction of the respondent CGST authority in considering its representation dated February 6, 2023. This representation sought the correction of the GSTN number in an invoice for outward supply concerning the period from March 2021 to March 2022. The respondent CGST authority did not appear despite service. Mr. Maiti, who generally represents the CGST authority, was served a copy of the writ petition in court, and his appearance was regularized.
Held
The Court held that the respondent CGST authority had not yet considered the petitioner's representation dated February 6, 2023. The Court found it appropriate to direct the respondent CGST and CX, Kolkata South, to consider and dispose of the petitioner's representation. This disposal must be in accordance with the law, by passing a reasoned and speaking order, and after providing an opportunity of hearing to the petitioner or its authorized representatives. The Court directed that this process be completed within a period of eight weeks from the date of the order. The petitioner was also granted the liberty to raise all points made in the writ petition during the hearing of their representation.
Key Issues
1. Whether the respondent CGST authority has failed to discharge its statutory duty by not considering the petitioner's representation dated February 6, 2023, seeking correction of a GSTN number in an invoice for outward supply for the period March 2021 to March 2022? (Question of law and fact, concerning the duty of the authority under GST law). Petitioner's Arguments: The petitioner argued that the CGST authority's inaction amounted to a failure to consider their representation. They relied on decisions from various High Courts to support their claim for timely consideration of their grievances. The petitioner sought a direction for the authority to consider and dispose of their representation. Revenue's Arguments: None recorded in the judgment. The respondent CGST authority did not appear, and Mr. Maiti's appearance was regularized after being served in court.
Sections Cited
None explicitly mentioned as being discussed or forming the basis of the decision, other than the general reference to GST law and the authority's duty.
AI-generated summary — verify with the full judgment below
WPA 6506 OF 2023 10.04.2023
Sl no. 17
M/s. Mukherjee Enterprises. Ct no. 2
- Vs - P.M.
Commissioner of CGST & CX, Kolkata South Commissionerate & Ors.
Mr. Avra Mazumder,
Mr. Ramesh Kumar Patodia,
Ms. Megha Agarwal
Mr. Suman Bhowmick
… for the petitioner
Mr. K. K. Maiti
… for the respondent NO. 1
Mr. Shaunak Ghosh
… for Union of India
Learned advocate for the petitioner appears and files affidavit of service which may be kept with the record. Heard learned advocates appearing for the parties. Petitioner has filed this writ petition being aggrieved by inaction on the part of the respondent CGST authority concerned to consider its representation dated 6th February, 2023 being annexure P/4 to the writ petition making prayer correction of GSTN number in the invoice of outward supply in question for the period from March 2021 to March, 2022. None appears for the respondent CGST authority concerned in spite of service.
2 Mr. Maiti who generally represents the CGST authority shal
The judgment continues below.
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