Shree Shyam Inorganics Private Limited And Another vs. State Of West Bengal And Ors.
Original PDF →Facts
The petitioners, Shree Shyam Inorganics Pvt. Ltd. & Anr., challenged an order passed under Section 129(3) of the State GST Act on February 16, 2022. This order demanded payment of a certain amount within 15 days. The petitioners furnished a bank guarantee and bond to secure the release of their goods. However, they contend that the goods were returned in a damaged condition and were commercially unusable. The respondents, represented by the State of West Bengal & Ors., denied this claim. The petitioners filed a writ petition before the High Court seeking relief.
Held
The Court held that the impugned order dated February 16, 2022, passed under Section 129(3) of the State GST Act, is an appealable order under the Statute. The Court found no bar preventing the Appellate Authority from adjudicating the nature of the dispute involved. Consequently, the Court was not inclined to entertain the writ petition on the ground of the availability of an alternative statutory remedy. The Court explicitly clarified that the dismissal of the writ petition was solely based on the existence of this alternative remedy and that the merits of the case were not examined.
Key Issues
1. Whether the High Court should entertain a writ petition challenging an order under Section 129(3) of the State GST Act when an alternative statutory remedy of appeal is available. Arguments for the Petitioners: The petitioners sought to have their case heard by the High Court, implying a challenge to the order itself and potentially the condition of the goods received. The specific arguments regarding the merits of the Section 129(3) order or the damaged goods are not explicitly detailed in the judgment, but the filing of the writ petition indicates a grievance that they wished to address directly. Arguments for the Revenue (State): The respondents argued that the impugned order dated February 16, 2022, is appealable under the Statute and that the Appellate Authority is not barred from adjudicating the dispute. They relied on the availability of an alternative remedy.
Sections Cited
Section 129(3)
AI-generated summary — verify with the full judgment below
2022 ks WPA 4704 of 2022 sl. 22 Shree Shyam Inorganics Pvt. Ltd. & Anr. Vs State of West Bengal & Ors. Mr. Rishi Raju, Mr. Suvranil Saha … For the Petitioners. Mr. A. Roy, Ld. GP Mr. T.M. Siddiqui, Mr. S. Mukherjee … For the State. Heard learned Advocates appearing for the parties. In this writ petition, petitioners have challenged the impugned order under Section 129(3) of the State GST Act dated 16th February, 2022 by which petitioners were asked to make payment of the amount in question within 15 days from the date of issuance of the impugned notice and in compliance of the said notice, petitioners by way of furnishing a Bank guarantee and bond have already got release of the goods in question but it is the case of the petitioners that it got back the goods in question in damaged condition and the said goods could not be used for any commercial purpose, which Mr. Mukherjee, learned Advocate appearing for the respondents denies. Whatever may be the factual and legal position, the impugned order dated 16th February, 2022 is an appealable order under the Statute and there is no bar by the Appellate Authority in adjudicating the nature
2 of dispute involved in this writ petition and in that view of the matter, I am not inclined to entertain this writ petition, being WPA 4704 of 2022 and the same is dismissed accordingly. However, it is clarified that this writ petition has been dismissed only on the ground of availability of alternative remedy and this Court has not gone into the merits of the case. ( Md. Nizamuddin, 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.