M/S Etc Agro Processing PVT LTD vs. Union Of INDIA And Ors. - Calcutta High Court, 21 April 2023

Cause title — parties, addresses and appearances

11 RP AN 21.04.2023 Ct. No. 01 MAT 564 of 2023 with IA No. CAN 1 of 2023 M/s. ETC Agro Processing (India) Pvt. Ltd. Vs. Union of India & Ors. Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Jitesh Sah … For the Appellant Mr. A. Ray, Ld. G.P. Mr. T.M. Siddiqui Mr. D. Ghosh Mr. D. Sahu … For the State Mr. Sandeep Prasad Shaw … For the UOI 1. This intra-Court appeal is directed against the order dated 16th March, 2023 passed in WPA 4373 of 2023 whereby the learned Single Bench declined to pass any interim order and directed the respondent to file affidavit-in- opposition within a time frame and reply also. On seeing the prayer sought for in the writ petition, which is seeking for issuance of writ of mandamus to direct the respondent to refund the amount of IGST already paid by the appellant, the question of granting any interim relief during the pendency of the writ petition could not arise. Therefore, the learned Single Bench rightly declined to pass any interim

order.

Therefore, the appeal and the connected application are dismissed with a direction to the respondents to file their affidavit-in-opposition not later than 27th April, 2023 and the appellant is granted three days time to file reply 1

thereto, if any. Let the matter be listed before the learned Single Bench during the second week of May 2023 as directed by the learned Single Bench. (T. S. Sivagnanam) Acting Chief Justice (Hiranmay Bhattacharyya, J.) 2