Shre Gayatri Tarading Company vs. Asistant Commissioner Of State Tax, Kharagpur Range & Ors
Held
The Court noted that the petitioner had filed the writ petition due to the non-disposal of their appeal. However, the State respondents informed the Court that the Appellate Authority had already disposed of the appeal on July 2, 2019. Considering this submission, the Court found that the petitioner's grievance had been redressed. Therefore, the Court held that no further orders were needed to be passed in the matter. The writ petition was accordingly disposed of.
Facts
The petitioner, Shree Gayatri Trading Company, filed a writ petition before the High Court challenging the non-disposal of an appeal it had filed on June 18, 2019. This appeal was against an order imposing tax and penalty under Section 129(b) of the Goods and Services Tax Act, 2017. The petitioner was aggrieved by the delay in the disposal of its appeal by the Appellate Authority. The State respondents, represented by the Assistant Commissioner of State Tax, Kharagpur Range, submitted that the petitioner's grievance had already been addressed.
Key Issues
1. Whether the High Court needs to pass any further orders in a writ petition filed due to the non-disposal of an appeal, when the Appellate Authority has subsequently disposed of the appeal? (Question of law) Petitioner's Contention: The petitioner argued that they were aggrieved by the non-disposal of their appeal filed on June 18, 2019, against an order imposing tax and penalty under Section 129(b) of the GST Act, 2017. Revenue's Contention: The State respondents submitted that the petitioner's grievance had been redressed because the Appellate Authority had already disposed of the appeal by an order dated July 2, 2019.
Sections Cited
Section 129
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2021 Range & Ors.
Mr. S.K. Chakraborty, Ms. Sanchita Dey, Ms. J. Dhar, Mr. P. Gupta … For the Petitioner.
Mr. Sujit Mitra … For the UOI.
Mr. A. Roy, Ld. GP, Md. T.M. Siddiqui, Mr. Debasish Ghosh … For the State.
Heard learned Advocates appearing for the parties.
It appears from the prayers made in the writ petition that a very limited scope is there in this writ petition that is the petitioner was aggrieved by non- disposal of the appeal in question filed by the petitioner on June 18, 2019 under the GST Act of 2017 against the order imposing tax and penalty under Section 129(b) of the Goods and Service Tax Act, 2017. Learned Advocate for the State respondents submits that the grievance of the petitioner has already been redressed in view of the fact that the Appellate Authority has already disposed of the appeal in question by its order dated 2nd July, 2019. 2
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