Sattik Packaging Private Limited vs. State Of West Bengal And Ors.
Held
The Court held that it was not inclined to grant any relief to the petitioner in the writ petition, except to grant liberty to file a reply to the show-cause notice within seven days from the date of the order. The Court directed that if such a reply is filed, the respondent authority shall consider and dispose of it in accordance with law, by passing a reasoned and speaking order after providing an opportunity of hearing to the petitioner or its authorized representative within four weeks from the date of filing the reply. The respondent authority was also directed not to raise the point of limitation if the reply was filed as directed. The Court explicitly stated that it had not gone into the merits of the case and that the respondent authority should consider the petitioner's case strictly in accordance with law.
Facts
The petitioner, Sattik Packaging Private Limited, challenged a notice dated February 2, 2021, issued under Section 74 of the West Bengal GST Act by the State respondents. The notice required the petitioner to furnish a reply with supporting documents. Instead of complying, the petitioner approached the High Court through a writ petition. The court noted that it had not examined the merits of the case. The procedural history involves the issuance of the show-cause notice and the petitioner's decision to seek judicial intervention rather than responding directly.
Key Issues
1. Whether the petitioner is entitled to invoke the Constitutional writ jurisdiction of this Court at this stage, instead of responding to the show-cause notice issued under Section 74 of the West Bengal GST Act. Petitioner's contention: The petitioner sought to invoke the writ jurisdiction of the High Court. The judgment does not record specific arguments from the petitioner regarding why they bypassed the statutory remedy. Revenue/State's contention: The State argued that the petitioner should have first responded to the show-cause notice issued by the concerned authority. The judgment does not record specific arguments from the State regarding precedents or circulars.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
2021 ks WPA 9868 of 2021 sl. 43 Sattik Packaging Private Limited Vs State of West Bengal & Ors.
Mr. Debanik Banerjee, Mr. Prasenjit Saha … For the Petitioner.
Mr. A. Roy, Ld. GP Mr. T.M. Siddiqui, Mr. Debasish Ghosh … For the State.
Heard learned Advocates appearing for the parties.
In this writ petition, the petitioner has challenged the impugned notice dated 2nd February, 2021, being Annexure P-7 to the writ petition under Section 74 of the West Bengal GST Act. By the said notice, petitioner was asked to furnish reply along with supporting documents as evidence in support of its claim. Instead of compliance of this notice, petitioner wants to invoke Constitutional writ jurisdiction of this Court. I am not inclined to grant any relief to the petitioner in this writ petition except giving it liberty to file reply to the show-cause-notice within seven days from date and if such reply is filed against the aforesaid notice dated 2nd February, 2021, respondent concerned shall consider and dispose of the
The judgment continues below.
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