Mayur Veneer And Plywood Industries vs. The Superintendent Of CGST And Cx Range V And Ors
Held
The Court disposed of the writ petition by granting the petitioner liberty to implead the Superintendent of CGST & CX, Chowringhee Division, Kolkata (North) as a party respondent. The Court directed that upon impleadment, the said authority shall consider and dispose of the petitioner's representation dated November 25, 2022, in accordance with law. This disposal is to be done by passing a reasoned and speaking order after providing an opportunity of hearing to the petitioner or its authorized representatives, within three weeks from the date of communication of the order. The Court explicitly stated that it had not adjudicated on the merits of the representation and that the concerned authority must act strictly in accordance with law.
Facts
The petitioner, Mayur Veneer & Plywood Industries, filed a writ petition seeking a direction to the Superintendent of CGST & CX, Chowringhee Division, Kolkata (North) to allow their claim for transitional credit. The petitioner had made a representation dated November 25, 2022, to this authority. The respondent CGST authority argued that the said authority had not been impleaded as a party in the writ petition. The Court noted the submissions of both parties.
Key Issues
1. Whether the writ petition is maintainable without impleading the concerned Superintendent of CGST & CX as a party respondent, as argued by the revenue. The petitioner sought a direction for the allowance of transitional credit. The revenue contended that the authority responsible for considering the representation had not been made a party to the proceedings. The petitioner's prayer was for a direction to the said authority.
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2022. p.b. Sl. No.
WPA 27231 of 2022 Mayur Veneer & Plywood Industries (A Unit of Amrit Supply Co.Pvt. Ltd.) Vs. The Superintendent of CGST & CX, Range – V, Division – Park Street, Kolkata South Commissionerate& Ors. Mr. Sandip Choraria, Mr. R. Chatterjee. ……..for the petitioner. Mr. Kaushik Dey, Mr. Tapan Bhanja. ……..for the CGST authority. Mr. Falguni Bandyopadhyay. ………for the respondent no.
Heard learned advocates appearing for the parties. Petitioner has filed this writ petition making innocuous prayer of direction upon the Superintendent CGST & CX, Chowringhee Division, Kolkata (North), as appears at page 19 of the writ petition for allowing the claim of transitional credit amount in question. Mr. Dey, learned advocate appearing for the respondent submits that the aforesaid authority before whom such representation has been made, has not been impleaded as a party in this writ petition. Considering the facts and circumstances of this case and submission of the parties, this writ petition being WPA 27231 of 2022 is disposed of by granting liberty to the 2 petitioner to implead the aforesaid authority as a party respondent. The aforesaid authority sh
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