Partha Pratim Tiwari And Anr vs. The State Of Assam And 3 Ors

Held

The Court held that since the respondents did not file a counter affidavit and their counsel did not appear, it would dispose of the writ petition as prayed for by the petitioners. The Court directed the Commissioner of State Goods and Service Tax, Guwahati (Respondent No. 2) to dispose of the representation dated 19.12.2022 submitted by the petitioners, which sought to pay the outstanding tax in 36 equal installments, in accordance with the law. The Court noted that the bank accounts of the petitioners were provisionally attached under Section 83 of the CGST Act, 2017. The concerned authority was directed to dispose of the representation as expeditiously as possible, and in any case, not later than two weeks from the date of receipt of a certified copy of the order. No specific finding was made on the validity of the attachment notices or the merits of the installment request itself, beyond directing its disposal.

Facts

The petitioners, Partha Pratim Tiwari and Partho Communication Network, filed a writ petition challenging two notices dated 01.11.2022 issued by the Assistant Commissioner of State Goods and Service Tax, Guwahati, attaching their bank accounts. The petitioners had previously submitted a representation dated 19.12.2022 to the Commissioner of State Goods and Service Tax, Guwahati, requesting permission to pay outstanding tax dues in 36 equal installments. The respondents, including the State of Assam and tax authorities, did not file a counter affidavit despite notice being issued. The petitioners' counsel requested the disposal of the writ petition with a direction to the Commissioner to decide their representation.

Key Issues

1. Whether the Court should direct the Commissioner of State Goods and Service Tax to dispose of the petitioners' representation dated 19.12.2022, praying for payment of outstanding tax in 36 installments, given the attachment of bank accounts under Section 83 of the CGST Act, 2017? Petitioner's Contention: The petitioners argued that their bank accounts were attached based on notices issued by the Assistant Commissioner. They had submitted a representation to the Commissioner seeking an installment payment plan for their outstanding tax liability. They requested the Court to direct the Commissioner to decide this representation expeditiously, especially in light of the attachment of their bank accounts. Revenue's Contention: No arguments were recorded for the respondents as they did not file a counter affidavit and their counsel did not appear.