Kwality Box Manufacturing Co PVT LTD vs. Suptd Of Central Excise, Anti Evasion Unit, Kol V. And Ors
Held
The High Court disposed of the writ petition by directing the Assistant Commissioner, HQ, Anti Evasion Unit (respondent No. 2) to consider and dispose of the petitioner's representation dated October 17, 2019. This disposal must be done in accordance with the law, involving a reasoned and speaking order. The petitioner or its authorized representative must be given an opportunity of hearing. The decision of the Assistant Commissioner is to be communicated to the petitioner within one week after the four-week period allowed for disposal. The Court explicitly stated that it had not examined the merits of the representation and that the respondent should act strictly in accordance with the law.
Facts
The petitioner, Kwality Box Manufacturing Co. Pvt. Ltd., filed a writ petition before the High Court of Calcutta. The petitioner was aggrieved by the inaction of the respondent authorities in considering and disposing of its representation dated October 17, 2019. This representation requested the respondent to provide an excise document that was in the custody of the concerned authority. The respondent authorities included the Superintendent of Central Excise, Anti Evasion Unit, Kolkata-V, CGST & CX, Kolkata South Commissionerates, and others. The writ petition sought a direction for the disposal of this pending representation.
Key Issues
1. Whether the respondent authorities have failed to act in accordance with law by not considering and disposing of the petitioner's representation dated October 17, 2019, which sought the return of an excise document in their custody? The petitioner argued that the respondent authorities were in inaction regarding their representation, which was filed to obtain an excise document held by them. The petitioner sought a judicial directive for the consideration and disposal of this representation. The respondent authorities did not record any specific arguments against the petitioner's claim for the disposal of the representation. The court did not delve into the merits of the representation itself.
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2021 Kolkata-V, CGST & CX, Kolkata South Commissionerate & Ors.
Mr. Rajkumar Banerjee … For the Petitioner.
Mr. Kaushik Dey, Ms. Ekta Sinha … For the Respondent Nos. 1,2 & 3.
Ms. Manasi Mukherjee … For the Respondent.
Heard learned Advocates appearing for the parties.
The petitioner has filed this writ petition being aggrieved by inaction on the part of the respondent concerned in considering and disposing of the representation of the petitioner dated 17th October, 2019 being Annexure P-4 to the writ petition, requesting the respondent concerned to provide the excise document in question, which was in the custody of the authority concerned.
Considering the submission of the parties, this writ petition, being WPA 15990 of 2021 is disposed of by directing the Assistant Commissioner, HQ, Anti Evasion Unit/respondent No.2 to consider and dispose of the a
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