East Hooghly Polyplast PVT LTD And Anr vs. State Of West Bengal And Ors.
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2023 Item No.8 gd/s MAT/881/2023 IA NO: CAN/1/2023 before this court are as hereunder:
“(i)
Whether the State Tax Officers Respondents herein, have any authority to levy and collect tax under Section 9(1) of WBGST Act, without determination of “place of supply of goods” as mentioned in Section 8(1) of IGST Act read with Section 2(64) of WBGST Act. (ii) Whether the demand of tax by the impugned Show Cause Notice dated 11.11.2020 issued under WBGST Act, without determination of “intra- State Supplies of goods” is beyond juri iction. (Show Cause Notice Page-194). (iii) Whether the Officers of “Bureau of Investigation” under the WB-VAT Act, can act under the WBGST Act, 2017 without any order of appointment. (iv) Whether “Bureau of Investigation” constituted under Section 8 of W.B.VAT Act, 2003 has any authority to conduct search and seizure under Section 67 of WBGST Act, 2017. (v) Whether the Officers of “Bureau of Investigation” are “the proper officer” to raise demand of tax under Section 74(5) of WBGST Act, 2017.”
After considering the submissions made by the learned advocate for the appellants and perusing the questions of law which have been formulated, we
4 find that the questions framed cannot be adjudicated without considering the factual position. In other words, the adjudication would require examination of facts for the purpose of answering the questions of law which have been framed by the appellants. Therefore, it is not pure question of law which has to be decided but what is required to be decided is a mixed question of fact and law.
Therefore, we are of the view that the appellants should avail the statutory appellate remedy which is not only effective as well as efficacious.
Needless to state that the appellate authority shall consider the questions which have been framed by the appellants before this court and take note of the relevant facts and then give a finding on such questions which are being urged by the appellants.
For the above reasons, we are not inclined to interfere with the order passed by the learned Single Bench and the appeal stands disposed of by directing the appellants to file the statutory appeal within a period of 45 days from the date of receipt of the server copy of this order. In the said appeal petition the appellants shall raise the five questions which have been raised before this court which shall be considered by the appellate authority after taking note of the facts of the case and the other submissions which the
5 appellants may make on the merits of the matter and pass a reasoned order on merits and in accordance with law.
(T. S. SIVAGNANAM)
CHIEF JUSTICE
(HIRANMAY BHATTACHARYYA, J.)
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.