Rakesh Biswas vs. Asst Commissioner,State Tax,Kadamtala And Ors
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The petitioner, Rakesh Biswas, filed a writ petition challenging garnishee notices issued under Section 79(1)(c) of the West Bengal GST Act. These notices stemmed from an adjudication order dated December 5, 2021. The petitioner contended that the admitted demand arising from this adjudication order had already been paid. The State respondents argued that the adjudication order was appealable under the statute, and the petitioner should pursue remedy before the statutory appellate authority. The Court considered the petitioner's submission that the admitted demand had been paid.
Held
The Court held that the impugned garnishee notices, being Annexure P-1 to the writ petition, stand revoked. This decision was based on the petitioner's submission that the admitted amount of demand arising from the adjudication order had already been paid. The revocation is subject to the confirmation of the receipt of payment by the State respondent authorities within 48 hours of the order's communication. The Court further directed that this payment would be without prejudice to the rights of both parties in any statutory appeal that the petitioner might file. The Court did not expressly leave any issue undecided, but the underlying validity of the adjudication order itself remains subject to appeal.
Key Issues
1. Whether the garnishee notices issued under Section 79(1)(c) of the West Bengal GST Act are valid when the admitted demand arising from the adjudication order dated December 5, 2021, has allegedly been paid by the petitioner? (Question of mixed law and fact, turning on Section 79(1)(c) and the factual assertion of payment). Petitioner's contention: The petitioner argued that the garnishee notices should be revoked as the admitted amount of demand had already been paid. Revenue's contention: The State respondents argued that the adjudication order was appealable under the statute, and the petitioner should seek remedy before the statutory appellate authority, implying that the garnishee notices were a consequence of the subsisting adjudication order.
Sections Cited
Section 79(1)(c)
AI-generated summary — verify with the full judgment below
2022. State Tax & Ors. Mr. Prasenjit Barman, Mr. Chitrak Biswas. ……..for the petitioner. Mr. A. Ray, Mr. S. Mukherjee, Mr. N. Chatterjee. ……..for the State. Heard learned advocates appearing for the parties. In this writ petition, petitioner has challenged the impugned garnishee notices under Section 79(1)(c) of the West Bengal GST Act arising out of the adjudication order dated 5th December, 2021. Mr. Mukherjee, learned advocate appearing on behalf of the State respondents submits that the impugned adjudication order is appeallable under the statute and petitioner should seek remedy against the impugned adjudication order before the statutory appellate authority. Petitioner has filed documents to show that the demand arising out of the impugned adjudication order against which the impugned garnishee notices has been issued, admitted amount according to the petitioner has already
2 been paid. Considering these facts that the admitted amount of demand has already been paid, the impugned garnishee notices being Annexure P-1 to the writ petition stands revoked subject to confirmation of the receipt of payment of the said amount, by the State respondent authorities concerned within 48 hours from the date of communication of this order and such payment will be without prejudice to the rights of both the parties in the statutory appeal to be filed by the petitioner. With this observation and direction, this writ petition being WPA No.1873 of 2022 stands disposed of. (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.