Amartya Binu vs. The Superintendent Central Goods And Services Tax Ballygunge Division And Ors
Original PDF →Facts
The petitioner, Amartya Binu, filed a writ petition before the High Court challenging an action by the Superintendent, Central Goods and Services Tax, Ballygunge Division & Ors. The petitioner, through their advocate, had made a representation on May 11, 2022, requesting an amendment to their Goods and Services Tax (GST) registration certificate. Specifically, the petitioner sought the amendment to be effective from March 28, 2022, instead of April 3, 2022. The present writ petition was filed to seek redressal for this grievance.
Held
The Court disposed of the writ petition by directing the concerned authority to consider and dispose of the petitioner's representation dated May 11, 2022. The authority is mandated to pass a reasoned and speaking order in accordance with the law. Furthermore, the petitioner or their authorized representative must be given an opportunity of hearing before the decision is made. This directive is to be complied with within four weeks from the date of communication of the order. The Court did not decide on the correctness of the amendment date itself but rather on the process of addressing the petitioner's request.
Key Issues
1. Whether the GST registration certificate should be amended with effect from March 28, 2022, as requested by the petitioner, or April 3, 2022, as currently reflected. Petitioner's Argument: The petitioner contended that their representation dated May 11, 2022, seeking an amendment to the GST registration certificate from March 28, 2022, should be considered and acted upon by the concerned authority. They sought a reasoned and speaking order after an opportunity for a hearing. Revenue's Argument: The judgment does not record any specific arguments made by the respondent CGST & CX authorities or the Union of India regarding the merits of the amendment date. The focus was on the procedural aspect of the representation.
AI-generated summary — verify with the full judgment below
WPA 10613 OF 2022 27.06.2022
Sl no. 10
Amartya Binu. Ct no. 2
- Vs P.M. The Superintendent, Central Goods and Services Tax, Ballygunge Division & Ors.
Mr. Debanuj Basu Thakur
… for the petitioner
Mr. Bhaskar Prosad Banerjee, Mr. Tapan Bhanja
… for respondent CGST & CX authorities
Mr. Santosh Pandey
… for Union of India
Heard learned advocates appearing for the parties. Considering the submission of parties and in view of the fact as appears from record being annexure P/6 at page 25 of the writ petition that for redressal of the grievance petitioner has made a representation through its advocate by letter dated 11th May, 2022 requesting the authority concerned to amend the registration certificate with effect from 28th March, 2022 instead of 3rd April, 2022, this writ petition being WPA 10613 of 2022 is disposed of by directing the authority concerned to consider and dispose of the aforesaid representation dated 11th May, 2022 in accordance with law and by passing a reasoned and speaking order and after giving an opportunity of hearing to the petitioner or his
2 authorized representatives, within four weeks from the date of communication of this order.
(Md. Nizamuddin, J.)
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.