M/S. Aanchal Collection LTD. vs. Assistant Commissioner Of State Tax, Beliaghata Charge, Kolkata South Circle And Ors
Held
The Court disposed of the writ petition by directing the first respondent, the Assistant Commissioner of State Tax, to consider and dispose of the petitioner's representation dated November 22, 2021. The disposal must be in accordance with law, by passing a reasoned and speaking order. The petitioner or its authorized representative must be given an opportunity of hearing. The authority is directed to pass the order within four weeks from the date of communication of this order, and the order must be communicated to the petitioner within one week thereafter. The Court did not decide on the merits of the blocked ITC itself, but rather on the procedural requirement of considering the representation.
Facts
The petitioner, M/s. Aanchal Collection Ltd., filed a writ petition before the Calcutta High Court seeking a direction upon the Assistant Commissioner of State Tax to consider and dispose of its representation dated November 22, 2021. This representation was made against an order for blocking of Input Tax Credit (ITC) under Rule 86A of the WBGST Rules, 2017, and CGST Rules, 2017. The petitioner's grievance was detailed in the representation. The State Tax authorities are the respondents.
Key Issues
1. Whether the Court should direct the Assistant Commissioner of State Tax to consider and dispose of the petitioner's representation dated November 22, 2021, against the order of blocking of Input Tax Credit (ITC) under Rule 86A of the WBGST Rules, 2017 and CGST Rules, 2017? Petitioner's contention: The petitioner argued that a direction was necessary for the competent authority to consider and dispose of their representation, which detailed their grievances regarding the blocked ITC. They sought a reasoned and speaking order after an opportunity of hearing. Revenue/State's contention: The State did not record any specific argument against the prayer for direction. The court considered the submissions of the parties.
Sections Cited
Rule 86A
AI-generated summary — verify with the full judgment below
22-12-2021 Item No.23 Subrata IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction Appellate Side WPA No.20370 of 2021 M/s. Aanchal Collection Ltd. -vs- Assistant Commissioner of State Tax, Beliaghata Charge, Kolkata South Circle, West Bengal Commissionerate & Ors.
Mr. Sandip Choraria Mr. Himangshu Kumar Ray …for the petitioner Mr. A. Ray Md. T.M. Siddiqui Mr. D. Ghosh …for the State Mr. Subit Majumdar …for the Union of India Heard learned advocates appearing for the parties.
In this writ petition, the petitioner has made a very innocuous prayer for direction upon the Assistant Commissioner of State Tax to consider and dispose of its representation dated November 22, 2021 (Annexure P4, p.59) against the impugned order of blocking of Inputs Tax Credit (ITC) under rule 86A of the WBGST Rules, 2017 and CGST Rules, 2017. The grievance of the petitioner in detail would appear from the said representation.
Considering the submission of the parties, WPA No.20370 of 2021 is disposed of by directing the first respondent – Assistant Commissioner of State Tax to consider and dispose of the petitioner’s
The judgment continues below.
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