Rgs Roadways And Another vs. Union Of INDIA And Ors.
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The petitioner, RGS Roadways & Anr., a transporter, is aggrieved by a demand raised by the State GST authority. The petitioner contends that it is not liable for the tax in question, and the liability, if any, rests with SAIL Authority. Furthermore, the petitioner challenges the adjudication order passed based on a show-cause notice dated December 20, 2021, arguing that the order was not served, and its full text is unavailable on the official GST portal, preventing the petitioner from filing a statutory appeal. The petitioner relies on decisions from the Telangana High Court and the Supreme Court in support of its arguments.
Held
The High Court, while not entertaining the writ petition on merits, acknowledged the availability of an alternative remedy through a statutory appeal under the State GST Act. The Court directed the respondents (State GST authority) to serve a copy of the full text of the impugned show-cause notice to the petitioner within one week. Upon receipt, the petitioner is granted liberty to file the statutory appeal. The Court further held that the petitioner shall be entitled to raise all points argued in the writ petition, including those based on the judgments cited, before the appellate authority. The Court did not decide the substantive issues of tax liability or the validity of the adjudication order on their merits.
Key Issues
1. Whether the petitioner, as a transporter, is liable to pay the tax demanded by the State GST authority, considering the petitioner's contention that the liability lies with SAIL Authority (Question of law). 2. Whether the adjudication order, passed without proper service of the full text to the petitioner and without its availability on the official portal, is valid, thereby precluding the petitioner from filing a statutory appeal (Question of mixed law and fact). Petitioner's arguments: The petitioner argues that it is not liable for the tax and that the liability rests with SAIL Authority. It also contends that the adjudication order is invalid due to non-service and non-availability of its full text, which obstructs its right to appeal. The petitioner relies on the Telangana High Court's decision in Satyam Shivam Papers Pvt. Ltd. Vs. Asst. Commissioner ST & Ors. and the Supreme Court's decision in Assistant Commissioner (ST) & Ors. Vs. M/s. Satyam Shivam Papers Pvt. Ltd. Revenue's arguments: The judgment records no specific arguments from the State GST authority.
Sections Cited
State GST Act
AI-generated summary — verify with the full judgment below
2022. p.b. Sl. No.
W.P.A. 1274 of 2022 (Through Video Conference) RGS Roadways & Anr. Vs. Union of India & Ors. Mr. Rishi Raju, Mr. Suvranil Saha. ……..for the petitioners. Mr. A. Ray, Mr. S. Mukherjee, Mr. T. M. Siddiqui, Mr. N. Chatterjee. ……….for the State. Heard learned advocates appearing for the parties. Learned advocate appearing for the petitioner is aggrieved by the action of respondents State GST authority raising demand in question against the petitioner who is a transporter and it is the case of the petitioner that petitioner is not liable to pay tax in question and if at all, liability lies with the SAIL Authority. Petitioner is also aggrieved for that the demand in question has been raised on the basis of the impugned show-cause notice dated 20th December, 2021 by passing final adjudication order which was not served upon the petitioner and full text of the adjudication order is not available in the official portal of the GST authority and as such petitioner is not even in a position to file appeal against the said adjudication order
2 passed on the basis of the impugned show-cause notice. Petitioner in support of his contention that petitioner is not liable to pay tax in question in the facts and circumstances of the case, has relied on a decision of Telangana High Court dated 2nd June, 2021 passed in the case of W.P. No9688 of 2020 (Satyam Shivam Papers Pvt. Ltd. Vs. Asst. Commissioner ST & Ors.) and another unreported decision of the Hon’ble Supreme Court dated 12th January, 2022 in Special Leave to Appeal (c) Nos. 21132 of 2021 (Assistant Commissioner (ST) & Ors. Vs. M/s. Satyam Shivam Papers Pvt. Ltd.). Considering the submission of the parties, I am not inclined to entertain this writ petition in view of availability of alternative remedy by way of statutory appeal under the State GST Act. Respondents are directed to serve a copy of the full text of the impugned show-cause notice to the petitioner within a week from date and on receipt of the same, petitioner is at liberty to file the statutory appeal available to it under the statute and shall be entitled to take all the points raised in this writ petition and to rely on the judgments referred hereinabove. With this observation, the writ petition being WPA No.1274 of 202 is 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.