Usha Singh vs. Designated Committee Comprising Of Asst Commissilner And Jt Commissioner CGST And Cx And Ors

Held

The Court was not inclined to grant any relief to the petitioner in the writ petition itself. However, the Court granted the petitioner liberty to make an appropriate representation against the demand notice dated March 28, 2022, within four weeks from the date of the order. If such a representation is filed within the stipulated time, the respondent authorities are directed to consider it in accordance with the law. This consideration must involve passing a reasoned and speaking order after providing an opportunity of hearing to the petitioner or their authorized representative, within four weeks from the date of receipt of the representation. The writ petition was disposed of with these directions.

Facts

The petitioner, Usha Singh, Proprietress of Aliant Solutions, filed a writ petition before the High Court. The petition was primarily aggrieved by the non-consideration of her representation dated November 18, 2020, and a demand notice dated March 28, 2022, issued by the respondent authorities. The representation concerned a grievance that was not detailed in the judgment. The demand notice was issued by the Designated Committee, comprising the Assistant Commissioner & Joint Commissioner, CGST & CX, Kolkata, and other respondents.

Key Issues

1. Whether the petitioner is entitled to relief in this writ petition regarding the non-consideration of her representation dated November 18, 2020, and the demand notice dated March 28, 2022? The petitioner argued for the consideration of her representation and redressal of her grievance. The respondents' arguments are not recorded in the judgment. The court did not frame specific legal questions but addressed the overall prayer for relief.