Diamond Beverages Private Limited And Anr vs. Commissioner Of CGST And Cx Appeal-I Kolkata And Anr
Held
The Court considered the submissions of both parties. The primary grievance of the petitioner was the inordinate delay by the appellate authority in passing a final order on their appeal, which had been filed in March 2019 and heard in January 2021. The Court acknowledged the petitioner's representations highlighting this delay. The Court found merit in the petitioner's plea concerning the delay. Consequently, the Court directed the concerned appellate authority to pass a final order on the pending appeal within a period of 8 weeks from the date of communication of this order. The Court did not decide on the merits of the underlying appeal itself, focusing solely on the procedural delay.
Facts
The petitioner, Diamond Beverages Pvt. Ltd. & Anr., filed a writ petition before the High Court of Calcutta. The petitioner was aggrieved by the inaction of the respondent appellate authority in disposing of their appeal, which was filed on March 27, 2019. The hearing for this appeal had concluded on January 18, 2021, but no final order had been passed. The petitioner had made two representations to the appellate authority on July 28, 2021, and March 3, 2022, regarding the delay. The respondent was the Commissioner of CGST & CD (Appeal-1), Kolkata, and others.
Key Issues
1. Whether the appellate authority has unduly delayed the disposal of the petitioner's appeal, thereby causing prejudice to the petitioner? (Question of law and fact, concerning principles of natural justice and administrative efficiency). The petitioner argued that the significant delay in passing the order, despite the hearing concluding over a year prior and subsequent representations being made, was unacceptable and amounted to a failure to perform its statutory duty. The petitioner relied on the principle that justice delayed is justice denied. The respondent CGST authority did not record any specific arguments against this grievance in the judgment.
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2022. p.b. Sl. No.
W.P.A. 21238 of 2022 Diamond Beverages Pvt. Ltd. & Anr. Vs. The Commissioner of CGST & CD (Appeal-1), Kolkata & Ors. Mr. Ankit Kanodia, Ms. Megha Agarwal, Ms. Payal Shaw. ………for the petitioner. Mr. B. P. Banerjee, Mr. Tapan Bhanja. ………for the CGST authority. Heard learned advocates appearing for the parties. Petitioner has filed this writ petition being aggrieved by the action of the respondent appellate authority concerned in not disposing his appeal in question which was filed on 27th March, 2019 and it is also the case of the petitioner that hearing of the appeal in question has already been concluded on 18th January, 2021 but till date no final order has been passed on the said appeal. Petitioner also submits that against the aforesaid grievance, petitioner has made two representations dated 28th July, 2021 and 3rd March, 2022 before the appellate authority concerned as appears at pages 39 and 40 of the writ petition. Considering the submission of the parties, this writ petition is disposed of by directing the authority concerned
2 to pass a final order on the aforesaid appeal in question within 8 weeks from the date of communicati
The judgment continues below.
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