Saauji Infratech PVT LTD vs. Nodal Officer And Others

WPA/8816/2021HC CalcuttaGSTCNR WBCHCA015619202122 November 2021Bench: HON'BLE JUSTICE MD. NIZAMUDDIN2 pages
AI SummaryRemanded

Held

The Court considered the limited grievance presented in the writ petition. The respondent authorities, through their learned advocate, submitted on instruction that the petitioner's application dated February 8, 2019, had indeed been disposed of and was not pending. However, there was uncertainty regarding whether the order of disposal had been served upon the petitioner. Given this, the Court directed the respondent concerned to serve a copy of the order passed by them, which disposed of the petitioner's application dated February 8, 2019, upon the petitioner within one week from the date of communication of the Court's order. No other issues were decided.

Facts

The petitioner, Saaujj Infratech Pvt. Ltd., filed a writ petition before the High Court aggrieved by the non-disposal of their application dated February 8, 2019, submitted to the Deputy Commissioner (SYS). The respondents, represented by the CGST authorities, stated on instruction that the application had already been disposed of and was not pending. However, they were uncertain whether the order disposing of the application had been served on the petitioner. The limited grievance of the petitioner was the non-disposal of their application.

Key Issues

1. Whether the application dated February 8, 2019, filed by the petitioner before the Deputy Commissioner (SYS) has been disposed of by the respondent authorities? (Question of fact) Contentions: Petitioner: Argued that their application dated February 8, 2019, has not been disposed of, leading to the present writ petition. Revenue (CGST): Contended that the said application has already been disposed of and is not pending, though they were unsure about the service of the disposal order on the petitioner.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
S/L 37 22.11.2021 Court. No. 2 cm WPA 8816 of 2021 Saaujj Infratech Pvt. Ltd. Vs. Nodal Officer & Ors. (Through Video Conference) Mr. Sandip Choraria … For the Petitioners Ms. Rajashree Venket Kundalia Mr. Tapan Bhanja …. For the CGST Heard the learned advocates appearing for the parties. Learned advocate appearing for the petitioner submits that he is aggrieved by non-disposal of his application dated 8th February, 2019 as appears at Page 78 of the writ petition made before the Deputy Commissioner (SYS). Learned advocate appearing for the respondents submits on instruction that the said application has already been disposed of and it is not

pending but not sure as to whether the order passed on such application has been served on the petitioner or not. Considering this limited grievance in the writ petition I am inclined to dispose of the writ petition being WPA 8816 of 2021 by directing the respondent concerned to serve the copy of the order passed by them disposing the application of the petitioner

2 dated 8th February, 2019 within one week from the date of communication of this order. (Md. Nizamuddin, J.)

The judgment continues below.

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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.