Induss Food Products And Equipments LTD vs. Assistant Commissioner Os State Tax And Orthers
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The petitioner, Induss Food Products and Equipments Ltd., has challenged a notice dated January 29, 2021, issued by the appellate authority under the West Bengal GST Act, 2017. The notice resulted in certain disallowances and denied the petitioner a refund of a specified amount. The petitioner relies on two certificates dated August 3, 2021, and December 17, 2021, issued by the concerned authority, to support its claim for the refund. The writ petition was filed before the High Court at Calcutta.
Held
The Court disposed of the writ petition at the motion stage without calling for affidavits. The Court granted liberty to the petitioner to make an appropriate application before the appellate authority for claiming the refund, based on the two certificates dated August 3, 2021, and December 17, 2021. This application must be filed within four weeks from the date of the order. Upon receiving such an application, the appellate authority is directed to consider and dispose of it in accordance with the law, taking into account the aforementioned certificates. This disposal must occur within four weeks from the date of filing the application, and the petitioner must be given an opportunity of hearing. Any allegations in the writ petition contrary to the record are deemed denied by the respondents.
Key Issues
1. Whether the petitioner is entitled to claim a refund based on the certificates dated August 3, 2021, and December 17, 2021, in light of the disallowances made by the appellate authority's notice dated January 29, 2021? Petitioner's Contention: The petitioner argues that the two certificates issued by the authority concerned establish its entitlement to the refund in question and that the disallowances made by the impugned notice should not preclude them from receiving it. The petitioner seeks to utilize these certificates as a basis for their refund claim. Revenue's Contention: The judgment does not record any specific arguments or contentions made by the State or the Assistant Commissioner of State Tax.
Sections Cited
West Bengal GST Act, 2017
AI-generated summary — verify with the full judgment below
2022 (S/L-31) Ct.-2 (P.Jana)
In the High Court at Calcutta Constitutional Writ Juri iction Appellate Side (Via Video Conference) W.P.A. No. 489 of 2022 Induss Food Products and Equipments Ltd. -Vs- Assistant Commissioner of State Tax, Bhawanipore Charge & ors. Mr. Sumit Ghosh, Mr. Rajarshi Chatterjee, ……. For the Petitioner.
Mr. A. Ray, Ld. GP Mr. T.M. Siddiqui, Mr. N. Chatterjee, … For the State. Heard the learned advocates appearing for the parties. In the matter the petitioner has challenged the impugned notice dated 29th January, 2021 passed by the appellate authority concerned under West Bengal GST Act, 2017 wherein certain disallowances were made and the petitioner submits that by the said impugned order the petitioner has been denied to get refund of the amount in question. In support of the contention of the petitioner making claim for refund in question relied on the the two Certificates dated August 03, 2021 and December 17, 2021 which appear at page 26 and 2 28 of the writ petition which were issued by the authority concerned. Considering the submission of the parties, this writ petition is disposed of by granting liberty to the petitioner to make an appropriate application in accordance with law before the appellate authority concerned for claiming refund on the basis of the aforesaid Certificates within four weeks from date and if such application is made by the petitioner before the appellate authority, it will consider and dispose of the same in accordance with law and after taking into consideration the aforesaid Certificates within four weeks from the date of filing of such application and after giving an opportunity of hearing of the petitioner or its authorized representatives. Since this writ petition has been disposed of at the ‘Motion’ stage without calling for any affidavits, the allegations contained in the writ petition contrary to record shall be deemed to have been denied by the respondents. With this observations and directions, the writ petition being WPA 489 of 2022 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.