Barun Kumar Biswas vs. State Of West Bengal And Ors.
Held
The Court did not delve into the merits of the case. It acknowledged the submissions of both parties, particularly the CGST authority's statement that they were not the appropriate forum. Consequently, the Court disposed of the writ petition by granting the petitioner liberty to file a fresh representation before the State GST authority within one week. The State GST authority was directed to consider and dispose of this fresh representation in accordance with the law, passing a reasoned and speaking order after providing an opportunity of hearing to the petitioner, within one week of receiving the representation. The decision was to be communicated to the petitioner within one week thereafter. The Court explicitly stated it had not examined the merits of the case and directed the concerned respondent to consider the petitioner's case strictly in accordance with law.
Facts
The petitioner, Barun Kumar Biswas, filed a writ petition challenging an order dated August 19, 2021, by the Joint Commissioner of State Tax Authority, which blocked his Input Tax Credit (ITC). The petitioner submitted a representation on September 20, 2021, to the Principal Commissioner of GST & CX, which he claimed remained unconsidered. The CGST authority, represented in court, stated they were not the appropriate authority to address the petitioner's grievance. The State GST authority was identified as the concerned authority for the representation.
Key Issues
1. Whether the petitioner's representation dated September 20, 2021, addressed to the Principal Commissioner of GST & CX, concerning the blocked Input Tax Credit, has been appropriately considered by the competent authority under the relevant GST provisions? Petitioner's contention: The petitioner argued that his representation regarding the blocked ITC, made on September 20, 2021, had not been considered by the Principal Commissioner of GST & CX, and it remained pending. He sought a direction for its consideration. Revenue/State's contention: The CGST authority submitted that they were not the concerned authority to consider the petitioner's representation. The State GST authority was identified as the appropriate authority to address the grievance.
AI-generated summary — verify with the full judgment below
2021. p.b. Sl. No.
W.P.A. 16275 of 2021 (Through Video Conference) Barun Kumar Biswas Vs. State of West Bengal & Ors. Mr. R. K. Chowdhury, Mr. T. K. Mitra, Mr. P. Chatterjee. ……..for the petitioner. Mr. B. P. Banerjee, Mr. Tapan Bhanja. ………for the CGST Authority. Mr. A. Ray, Mr. T. M. Siddiqui, Mr. D. Ghosh. ………for the State. Heard learned advocates appearing for the parties. In this writ petition, it is the case of the petitioner that Input Tax Credit has been blocked by the order dated 19th August, 2021 by the Joint Commissioner of State Tax Authority concerned and against which he has made a representation on 20th September, 2021 which appears from page 123 of the writ petition addressed to the Principal Commissioner of GST & CX which, according to the petitioner, has not been considered till date and is still pending. Learned advocate appearing for the CGST authority submits that the CGST authority is not the authority
2 concerned to consider the grievance of the petitioner before whom such representation has made and it is the State GST authority who is to consider such representation. Considering the submission of the parties, this writ
The judgment continues below.
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