Rgs Roadways And Another vs. Union Of INDIA And Others
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The petitioners, RGS Roadways & Anr., are aggrieved by a demand raised by the State GST authority. They contend that as transporters, they are not liable to pay the tax, and the liability rests with SAIL Authority. Furthermore, the petitioners are challenging the adjudication order, which they claim was passed based on an impugned show-cause notice dated December 20, 2021, but was never served upon them. They also state that the full text of the adjudication order is not available on the GST authority's portal, preventing them from filing a statutory appeal. The petitioners rely on decisions from the Telangana High Court and the Supreme Court in support of their arguments.
Held
The Court did not entertain the writ petition directly, finding that an alternative remedy by way of statutory appeal under the State GST Act is available to the petitioner. The Court directed the respondents to serve a copy of the full text of the impugned show-cause notice to the petitioner within one week from the date of the order. Upon receipt, the petitioner is granted liberty to file the statutory appeal available to them. The petitioner will be entitled to raise all points argued in the writ petition, including reliance on the judgments cited. The Court did not decide on the merits of the petitioner's liability or the validity of the adjudication order, leaving these issues to be decided in the statutory appeal. The operative direction is to facilitate the filing of the statutory appeal.
Key Issues
1. Whether the petitioner, as a transporter, is liable to pay the GST demand in question, or if the liability lies with the SAIL Authority, as per Section [relevant section not specified] of the CGST/SGST Act. 2. Whether the adjudication order, passed based on an impugned show-cause notice dated December 20, 2021, is valid when it was not served on the petitioner and its full text is not available on the GST portal, thereby impeding the petitioner's right to file a statutory appeal under Section [relevant section not specified] of the CGST/SGST Act. Petitioner's arguments: The petitioner argues that they are not liable for the tax and that the liability rests with the SAIL Authority. They also contend that the adjudication order is invalid due to non-service and lack of accessibility, which violates their right to appeal. They rely on the Telangana High Court decision in *Satyam Shivam Papers Pvt. Ltd. Vs. Asst. Commissioner ST & Ors.* and the Supreme Court decision in *Assistant Commissioner (ST) & Ors. Vs. M/s. Satyam Shivam Papers Pvt. Ltd.*. Revenue/State's arguments: The judgment records no specific arguments from the revenue or State.
Sections Cited
CGST/SGST Act
AI-generated summary — verify with the full judgment below
2022. p.b. Sl. No.
W.P.A. 1276 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. D. Ghosh. ……….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 passed on the basis of the impugned show-cause notice.
2 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.1276 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.