M/S.Ishita Trading vs. The Assistanct Commissioner,Burrabazar Div And Ors
Original PDF →Facts
The petitioner, M/s. Ishita Trading, filed a writ petition challenging the inaction of the respondent authorities in restoring their GST registration. The petitioner's registration had been cancelled by an order dated November 16, 2020, passed by the Superintendent, Range-I, Burrabazar Division. The petitioner subsequently filed a statutory appeal, which was allowed by the Appellate Authority vide an order dated August 9, 2021. Despite the appellate authority setting aside the cancellation order, the respondent authorities failed to restore the petitioner's GST registration. The petitioner argued that the subordinate authority's disregard for the appellate authority's order was unacceptable.
Held
The Court held that the action of the respondent authority in not restoring the GST registration of the petitioner, despite the order of the appellate authority, demonstrated a disregard for the higher authority. The Court found this conduct unacceptable. Based on the available records and the admitted position, the Court set aside the impugned order of cancellation of registration. The Court allowed the writ petition and directed the respondent concerned to restore the GST registration of the petitioner within two weeks from the date of communication of the order. No issues were expressly left undecided.
Key Issues
1. Whether the respondent authorities' failure to restore the petitioner's GST registration, despite the appellate authority allowing the appeal and setting aside the cancellation order, constitutes a disregard for a higher authority and warrants intervention by this Court. Petitioner's Contention: The petitioner argued that the respondent authorities, being subordinate to the appellate authority, have shown disregard for the order passed by the appellate authority. This inaction, in spite of succeeding in the statutory appeal, is unacceptable and has caused prejudice to the petitioner. Revenue's Contention: The judgment does not record any specific arguments or contentions made by the respondent revenue authorities.
AI-generated summary — verify with the full judgment below
S/L 30 07.10.2021 Court. No. 2 cm WPA 14198 of 2021 M/s. Ishita Trading Vs. The Assistant Commissioner, Burrabazar Division & Ors. (Through Video Conference) Mr. Abhratosh Majumdar Sr. Adv. Mr. Avra Mazumdar Mrs. Sudeshna Mazumdar Mrs. Riya Bhattacharjee Mr. Sumit Jha … For the petitioner Mr. Partha Sarathi Das … For the Respondent No.4 Affidavit-of-service filed in Court today be kept with the record. In this matter, petitioner has filed the writ petition being aggrieved by the inaction on the part of the respondent authority concerned in restoring the GST registration in question of the petitioner in spite of succeeding in statutory appeal where the learned Appellate authority vide order dated 9th August, 2021 has allowed the appeal of the writ petitioner by setting aside the order of cancellation of registration in question dated 16th November, 2020 passed by the Superintendent, Range-I, Burrabazar Division. Considering the submission of the petitioner and admitted position as appears from record I am of the view that action of the respondent authority concerned in not restoring the GST registration of the petitioner in spite of the order of the appellate authority being a Sub-ordinate authority to the appellate authority showing such disregard to the higher authority is not 2 appreciated by this Court. On the basis of the record available and the admitted position impugned order of cancellation of the registration in question is set aside. This writ petition being WPA 14198 of 2021 is disposed of by allowing the same by directing the respondent concerned to restore the GST registration in question of the petitioner within two weeks from date of communication of this order. (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.