M/S. Ad North East Air Cargo Private Limited And Anr. vs. The Joint Commissioner, West Bengal GST, Large Taxpayer Unit, Coporate Division And Ors.
Facts
The petitioner, M/s. AD North East Air Cargo Private Limited & Anr., filed a writ petition on October 3, 2023, challenging an order passed by the appellate authority on July 20, 2020. The challenge was based on an amendment to Section 50 of the WBGST Act, which came into effect in October 2021 with retrospective effect. The impugned order was passed almost three years prior to the filing of the writ petition, and the amendment relied upon was enacted almost two years before the petition was filed. The petitioner is a company and not an individual.
Held
The Court held that the writ petition was not maintainable due to inordinate delay. The Court reasoned that the petitioner, being a company, could not plead ignorance of the law and had filed the writ petition almost three years after the impugned order was passed. Furthermore, the amendment to Section 50 of the WBGST Act, which the petitioner relied upon, was enacted almost two years before the petition was filed. The Court observed that entertaining such claims after such a significant delay without proper explanation would open the floodgates for numerous similar cases. Consequently, the Court dismissed the writ petition.
Key Issues
1. Whether the writ petition, filed on October 3, 2023, challenging an order dated July 20, 2020, is maintainable due to inordinate delay, particularly when the petitioner is a company and not an individual. This issue turns on the principles governing writ proceedings and the exercise of discretion by the High Court. Petitioner's argument: The petitioner implicitly argues for the maintainability of the writ petition by relying on an amendment to Section 50 of the WBGST Act, which was introduced retrospectively. This suggests they believe the delay is justified by the subsequent legal development. Revenue/State's argument: The State contends that entertaining the writ petition after such an inordinate delay of three years, without any proper explanation, especially from a company that cannot plead ignorance of the law, would lead to a floodgate of cases. They are relying on the principle that writ proceedings should not be used to circumvent normal procedural timelines without cogent reasons.
Sections Cited
Section 50
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WPA 23797 OF 2023
+
CAN 1 of 2023
2023
Sl no. 13 M/s. AD North East Air Cargo Private Limited & Anr. Ct no. 2
- Vs - P.M. The Joint Commissioner, West Bengal GST, Large Taxpayer Unit, Corporate Division & Ors.
Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Jitesh Sah
… for the petitioner
Md. T. M. Siddiquui, Mr. T. Chakraborty, Mr. S. Sanyal
… for the State.
By this writ petition petitioner has challenged the impugned order of the appellate authority dated 20th July, 2020 under the relevant provisions of WBGST Act by filing this writ petition on 3rd October, 2023 which is almost three years of passing of the impugned order by relying on an amendment under Section 50 of the WBGST Act which came in October, 2021 with retrospective effect and even time of coming of the said amendment is almost two years back. Petitioner is not a company, not an individual and it must have the service of legal professionals. Though there is no limitation in the writ proceeding but
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