Pratap Kundu vs. Union Of INDIA And Ors.
Held
The Court held that the writ petition was not maintainable on the ground of the availability of an alternative remedy by way of a statutory appeal against the impugned order passed by the CGST authority. The Court explicitly stated that it would not go into the merits of the adjudication order. The dismissal of the writ petition was without prejudice to the petitioner's right to have their representation dated 10th June, 2022 considered by the CGST authority in accordance with law. No other issues were decided.
Facts
The petitioner, Pratap Kundu, filed a writ petition before the High Court challenging an order dated 28th March, 2022, passed by the CGST authority. The petitioner sought to rescind or set aside this order. The Court noted that the petitioner had impleaded several Government authorities, but these authorities were not parties to the impugned adjudication order, which was solely against the petitioner. The Court did not delve into the merits of the adjudication order itself.
Key Issues
1. Whether the writ petition is maintainable before this Court, given the availability of an alternative remedy by way of statutory appeal against the impugned order passed by the CGST authority. Petitioner's argument: The petitioner attempted to invoke the constitutional writ jurisdiction of the Court, seeking to set aside the CGST authority's order. The petitioner impleaded several Government authorities, implying a challenge that might extend beyond a simple statutory appeal. Revenue/State's argument: The judgment does not record any specific argument from the respondents regarding the maintainability of the writ petition. However, the Court's decision is based on the availability of an alternative remedy.
AI-generated summary — verify with the full judgment below
2022. p.b. Sl. No.
W.P.A. 21216 of 2022 Pratap Kundu Vs. Union of India & Ors. Mr. Soumyadip Panda. ………for the petitioner. Mr. Kamalesh Bhattacharya. ……..for the respondent no.
Mr. Saptarshi Dutt. ………for the respondent no.
Ms. Rama Chakraborty. ………for the UOI. Heard learned advocates appearing for the parties. Petitioner has filed this writ petition challenging the impugned order dated 28th March, 2022 being Annexure P-14 to the writ petition passed by the CGST authority against the writ petitioner which is an appeallable order. Petitioner has tried to make out a new case to invoke the constitutional writ jurisdiction of this Court by impleading several Government authorities which I failed to understand that how they have been impleaded and what relief can be granted against them in this writ petition since it appears from prayer made in the writ petition that it has simply asked for rescind or setting aside the order passed by the CGST authority and no other authorities who have been impleaded in this writ petition are a party to the impugned adjudication order dated 28th March,
2 2022 and the same has been passed only against the petitioner.
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.