Vijay Jaiswal vs. Superintendent Range 1 Shyambazar Division Kolkata GST Bhawan And Ors
Held
The Court considered the submission of the petitioner's counsel regarding the representation made on April 7, 2021. The Court directed respondent no. 2 to consider and dispose of the said representation in accordance with law. This disposal must be through a reasoned and speaking order, after providing an opportunity of hearing to the petitioner or their authorized representative. The decision is to be communicated to the petitioner one week after the disposal. The Court explicitly stated that it had not gone into the merits of the representation and that the respondent should consider it strictly in accordance with law. The writ petition was disposed of based on these directions.
Facts
The petitioner, Vijay Jaiswas, filed a writ petition before the High Court challenging an unspecified order or action by the revenue authorities. During the pendency of the writ petition, the petitioner submitted a representation on April 7, 2021, to the Principal Chief Commissioner, CGST (respondent no. 2), seeking redressal of their grievance. The petitioner's counsel prayed for a direction upon the respondents to dispose of this representation. The revenue authorities were represented by counsel.
Key Issues
1. Whether the Court should direct the respondent no. 2 to consider and dispose of the petitioner's representation dated April 7, 2021, in accordance with law? Petitioner's contention: The petitioner argued that a representation had been made for redressal of grievances and prayed for a direction to the respondents to dispose of the same. Revenue's contention: The judgment records no specific argument from the respondents regarding the disposal of the representation.
AI-generated summary — verify with the full judgment below
2021 p.b. Sl. No.
W.P.A. 8298/ 2020 Vijay Jaiswas Vs. The Superintendent, Range-I, Shyambazar Division & Ors. (Via Video Conference) Ms. Rita Mukherjee, Mr. A. Das, Mr. R. K. Jha. …….for the petitioner. Mr. Kaushik Dey, Mr. Sukalpa Seal. …….for the respondent no.
Ms. Rajashree Venkat Kundalia, Ms. Ekta Sinha. …….for the respondent no.1&2. Heard both the parties. Ms. Rita Mukherjee, learned advocate appearing for the petitioner submits that during the pendency of this writ petition, the petitioner has made a representation on 7th April, 2021 before the Principal Chief Commissioner, CGST/respondent no.2 for redressal of the grievance and prays for direction upon the respondents to dispose of the same. Let that representation dated 7th April, 2021 be kept with the record. Considering the submission of Ms. Mukherjee, this writ petition is disposed of by directing the respondent no.2 to consider and dispose of the aforesaid representation dated 7th April, 2021 in accordance with 2 law and by passing a reasoned and speaking order and after giving an opportunity of hearing to the petitioner and/or their authorised represe
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.