M/S. Dream Electrical Wires And Watts And Ors. vs. Deputy Commissioner Of State Tax, GST, Barrackpore-24 Parganas And Ors.
Original PDF →Facts
The petitioner, M/s. Dream Electrical Wires and Watts & Ors., challenged an order dated 23rd February, 2024, passed by the appellate authority under the West Bengal Goods and Services Tax (WBGST) Act. The challenge was based on the delay of 32 days in filing the appeal and the non-deposit of the mandatory 10% pre-deposit. The petitioner cited family calamity and financial crunch as reasons for the delay and non-compliance. Documents supporting these claims were annexed to the writ petition.
Held
The Court set aside the impugned order dated 23rd February, 2024, passed by the appellate authority. The Court found that considering the circumstances presented by the petitioner, including the family calamity and financial crunch, and in the interest of justice, the matter should be remanded back to the appellate authority. The appellate authority was directed to hear the appeal on its merits, subject to the condition that the petitioner makes the statutory pre-deposit of 10% within 10 days from the date of the order and provides proof of payment to the appellate authority. The ratio decidendi is that procedural delays and non-compliance with pre-deposit requirements, if supported by genuine and documented reasons like family calamity and financial hardship, may warrant a remand for hearing on merits to ensure substantive justice.
Key Issues
1. Whether the appellate authority erred in rejecting the appeal solely on the grounds of a 32-day delay in filing and non-deposit of 10% pre-deposit, without considering the reasons provided by the petitioner? Petitioner's Contention: The petitioner argued that the delay and non-deposit of pre-deposit were due to unavoidable circumstances, specifically a family calamity and financial crunch. They submitted relevant documents to support these claims and contended that in the interest of justice, the appeal should be heard on its merits. Revenue's Contention: The judgment does not record any specific arguments made by the State (respondents).
Sections Cited
WBGST Act
AI-generated summary — verify with the full judgment below
2024. PB Sl. No.
WPA 9246 of 2024
M/s. Dream Electrical Wires and Watts & Ors. Vs Deputy Commissioner of State Tax, GST, Barackpore –24 Pargonas & Ors. Mr. Rituraj Chakraborty. …….for the petitioner. Mr. A. Ray, Mr. T. M. Siddiqui, Mr. N. Chatterjee, Mr. S. Sanyal. …….for the State. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 23rd February, 2024, passed by the appellate authority under the relevant provisions of WBGST Act, on the ground of delay of 32 days in filing the appeal in question and non-deposit of pre-deposit of 10%. Petitioner submits that due to calamity in the family and financial crunch, there was a delay and non-deposit of the pre-deposit. Petitioner has annexed to this writ petition the relevant documents in support of his case and considering the same and in the interest of justice, the aforesaid impugned order dated 23rd February, 2024, is set aside and the matter is remanded back to the 2 appellate authority to hear the appeal on merit on condition that it will make statutory pre-deposit of 10% within 10 days from date and file proof of payment of the same to the appellate authority concerned. Accordingly, this writ petition being WPA 9246 of 2024 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.