M/S Unimove Trade Services Private Limited vs. State Of West Bengal

Held

The Court held that the impugned acknowledgment for submission of appeal dated August 17, 2020, issued by the Senior Joint Commissioner on behalf of the Appellate Authority, West Bengal State Tax, was to be set aside. The Court directed the Jurisdictional Assessing Officer or the appropriate authority empowered under the Act to consider the grievance of the petitioner regarding the rejection of their appeal. Following the suggestion of the State's counsel, the Assessing Officer was directed to assist the petitioner in listing the appeal before the concerned Appellate Authority. The reasoning was based on the stand taken by the respondent authorities, which implied a willingness to re-examine the issue at the Assessing Officer level before the Appellate Authority makes a final decision. The Court disposed of the writ petition with these directions.

Facts

The petitioner, M/s. Unimove Trade Services Pvt. Ltd. & Anr., is aggrieved by an acknowledgment dated August 17, 2020, issued by the Senior Joint Commissioner on behalf of the Appellate Authority, West Bengal State Tax. The petitioner's appeal, filed under the West Bengal GST Act, 2017, was not accepted. The reason for rejection was the petitioner's inability to provide a certified copy of the impugned order within the statutory time frame, as the Appellate Authority itself had not received the certified copy. The petitioner provided documents to support this claim. The State/concerned authorities suggested that the petitioner approach the Jurisdictional Assessing Officer to address the matter, and that the Appellate Authority would decide the appeal after the Assessing Officer considered the case.

Key Issues

1. Whether the Appellate Authority was justified in rejecting the petitioner's appeal solely on the ground of non-submission of the certified copy of the impugned order within the statutory period, when the Appellate Authority itself had not received the certified copy. This issue turns on the interpretation of the procedural requirements for filing an appeal under the West Bengal GST Act, 2017. Petitioner's contention: The petitioner argued that the rejection was arbitrary as the Appellate Authority had not received the certified copy of the impugned order, making it impossible for the petitioner to comply with the requirement within the stipulated time. The petitioner relied on the documents showing the circumstances of the rejection. Revenue's contention: The State/concerned authorities suggested that the petitioner should approach the Jurisdictional Assessing Officer to look into the matter. They further submitted that after the Assessing Officer considers the petitioner's case, the Appellate Authority would then decide the appeal.