M/S. Cmg Ductiles Limited And Anr. vs. The Assistant Commissioner Of Revenue And Ors.

Facts

The petitioners, M/s. CMG Ductiles Ltd. & Anr., filed a writ petition before the High Court seeking a direction to the respondent authorities to consider and dispose of their representation dated December 6, 2022. This representation was made against the alleged blocking of the petitioners' Electronic Credit Ledger under Rule 86A of the CGST/WBGST Rules, 2017. The petitioners are seeking a resolution regarding the status of their credit ledger, which has been blocked by the Assistant Commissioner of Revenue, Bureau of Investigation, South Bengal, and other respondents.

Held

The Court considered the facts and circumstances of the case and the submissions of the parties. It held that the writ petition should be disposed of by directing the respondent Authority concerned to consider and dispose of the petitioners' representation dated December 6, 2022. The disposal must be in accordance with the law, involving a reasoned and speaking order. Crucially, the Court mandated that an opportunity of hearing be provided to the petitioners or their authorized representative before a final decision is made. This directive is to be completed within a period of two weeks from the date of communication of the order.

Key Issues

1. Whether the respondent authority should be directed to consider and dispose of the petitioners' representation dated December 6, 2022, concerning the blocking of their Electronic Credit Ledger under Rule 86A of the CGST/WBGST Rules, 2017? The petitioners argued that their representation needs to be addressed by the concerned authority. The revenue or State did not record any specific argument against this prayer, but their presence indicates their role in the matter.