Chandi Steel Industries LTD. vs. Superintendent, Central Tax, Range-Iii, Bally-I Division Howrah CGST And Cx Commissionerate And Ors

Held

The Court considered the submissions of both parties. The Court directed the respondent no.2, the Central Board of Indirect Taxes and Customs, to consider and dispose of the petitioner's representation dated 3rd February, 2022. This disposal must be in accordance with the law and by passing a reasoned and speaking order. The order is to be passed within four weeks from the date of communication of the High Court's order. The Court did not delve into the merits of the SVLDRS payment dispute itself but focused on the procedural aspect of the authority's inaction.

Facts

The petitioner, Chandi Steel Industries Ltd., filed a writ petition before the High Court of Calcutta, being W.P.A. 3578 of 2022. The petitioner was aggrieved by the inaction of the respondent authorities in disposing of its representation dated 3rd February, 2022. This representation pertained to payment in respect of the Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS). The petitioner sought a direction for the disposal of this representation.

Key Issues

1. Whether the respondent authorities have failed to act upon the representation filed by the petitioner dated 3rd February, 2022, concerning payments under the SVLDRS, thereby causing prejudice to the petitioner? The petitioner argued that the respondent authorities have been inactive in disposing of its representation, which relates to payments under the SVLDRS. The petitioner sought a direction for the timely and proper disposal of this representation. The respondents' arguments are not recorded in the judgment.