M/S Swapan Kumar Khan And Anr And vs. Assistant Commissioner,Service Tax Division And Anr
Held
The Court observed that the settlement scheme the petitioner wished to avail was no longer in existence. Furthermore, the Court held that the appellate authority, having passed its order, had become functus officio and therefore could not recall its own order. The Court stated that the only remedy available to the petitioner was to file a further appeal in accordance with the law. Consequently, the writ petition was disposed of with these observations.
Facts
The petitioners, M/s. Swapan Kumar Khan & Anr., filed a writ petition before the High Court seeking to recall an order passed by the appellate authority under Central Excise and Service Tax. The purpose of recalling the order was to avail the benefit of a settlement scheme. However, it was admitted that the settlement scheme in question was no longer in existence. The petitioners also contended that the appellate authority, having passed the order, had become functus officio and could not recall it. The revenue authority was the Assistant Commissioner of CGST & Central Excise, Durgapur Commissionerate.
Key Issues
1. Whether the appellate authority, having become functus officio, can recall its own order to allow the petitioner to avail a settlement scheme that is no longer in existence? (Question of law). Petitioner's contention: The petitioners sought to recall the order of the appellate authority to avail a settlement scheme. Revenue's contention: The revenue authority did not explicitly argue on the recall of the order but implicitly supported the position that the scheme was not available and the appellate authority could not recall its order.
AI-generated summary — verify with the full judgment below
2022. p.b. Sl. No.
W.P.A. 3248 of 2021 M/s. Swapan Kumar Khan & Anr. Vs. Assistant Commissioner of CGST & Central Excise, Durgapur commissionerate & Anr. Ms. Suchana Banerjee, Ms. Sukanya Dutta. ……..for the petitioner. Mr. K. K. Maiti, Mr. Tapan Bhanja. ………for the CGST authority. Heard learned advocates appearing for the parties. By this writ petition, petitioner seeks relief of recalling of the impugned order of the appellate authority under Central Excise and Service Tax to avail the benefit of settlement scheme by paying the tax, but, admitted factual position is that at present the scheme in question is not in existence and further, appellate authority cannot recall its order since it has become functus officio and only remedy for the petitioner is further appeal which petitioner may avail in accordance with law. With this observation, this writ petition being WPA No.3248 of 2021 stands disposed of. (Md. Nizamuddin, J.)
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.