Que Realors PVT. Ideal Uniltd. And Anr vs. Union Of INDIA And Ors.

WPA/15695/2021HC CalcuttaGSTCNR WBCHCA029857202122 November 2021Bench: HON'BLE JUSTICE MD. NIZAMUDDIN2 pages
AI SummaryRemanded

Held

The Court disposed of the writ petition by granting liberty to the petitioner to file a reply to the letters dated 22nd March, 2021, within a fortnight from the date of the order. The Court directed that if the reply is filed within the stipulated time, the respondent concerned shall consider it in accordance with law and take a final decision within four weeks from the date of the reply. The respondent was further directed to communicate the final decision to the petitioner and to record reasons while passing the order, ensuring it is a speaking order. No specific issue was left undecided, as the petition was disposed of on procedural grounds.

Facts

The petitioners, Ideal Unique Realtors Private Limited & Anr., challenged two letters dated 24th February, 2021 and 22nd March, 2021, issued by the Superintendent, Range – III (respondent No. 6). The impugned letters were addressed to the petitioner. The respondent revenue authority submitted that it would be appropriate for the petitioner to respond to the letters dated 22nd March, 2021. The writ petition was filed before the High Court.

Key Issues

1. Whether the petitioner should be granted liberty to respond to the impugned letters dated 22nd March, 2021, and if so, within what timeframe. The petitioner sought a direction from the Court regarding the impugned letters. The revenue, through its counsel, submitted that the petitioner should respond to the letters dated 22nd March, 2021.

AI-generated summary — verify with the full judgment below

S/L 38 22.11.2021 Court. No. 2 cm WPA 15695 of 2021 Ideal Unique Realtors Private Limited & Anr. Vs.

Union of India & Ors. (Through Video Conference) Mr. Sandip Choraria … For the Petitioners Mr. Vipul Kundalia Mr. Sukalpa Seal Ms. Samriddhi Majumder Mr. Anurag Roy …. For the CGST Heard the learned advocates appearing for the parties. In this matter petitioner has challenged the impugned letters dated 24th February, 2021 and 22nd March, 2021 issued by Superintendent, Range – III/ respondent No.

6.

On perusal of the writ petition it appears that two letters dated 22nd March, 2021 being Annexures P-10 and P-11 to the writ petition were addressed to the petitioner. Mr. Kundalia, Learned advocate appearing for the respondent concerned submits that it will be appropriate on the part of the petitioner to respond to the aforesaid letters dated 22nd March, 2021. Considering the submission of the parties, this writ petition is disposed of by giving liberty to the petitioner to give reply to the aforesaid letters issued by the respondent concerned within a fortnight from date and if such reply is filed by the petitioner within the 2 stipulated time r

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