M/S. Ad North East Air Cargo Private Limited And Anr. vs. The Joint Commissioner, West Bengal GST, Large Taxpayer Unit, Corporate Division And Ors.
Facts
The petitioner, M/s. AD North East Air Cargo Private Limited & Anr., challenged an order passed by the appellate authority on September 14, 2020, under the West Bengal Goods and Services Tax (WBGST) Act. The writ petition was filed on October 3, 2023, nearly three years after the impugned order. The petitioner relied on an amendment to Section 50 of the WBGST Act, which came into effect in October 2021 with retrospective effect. The court noted the significant delay in filing the writ petition, especially by a company that cannot claim ignorance of the law, and the potential for a floodgate of cases if such delayed claims were entertained without proper explanation.
Held
The Court held that the writ petition was not maintainable due to the inordinate delay. The Court reasoned that the petitioner, being a company, cannot claim ignorance of the law. Filing a writ petition almost three years after the impugned order, without any proper explanation for the delay, would lead to a floodgate of cases. Therefore, the Court dismissed the writ petition. The Court did not delve into the merits of the amendment to Section 50 of the WBGST Act or its retrospective application, as the primary reason for dismissal was the delay.
Key Issues
1. Whether the writ petition, filed approximately three years after the impugned order dated September 14, 2020, is maintainable, considering the inordinate delay and the petitioner's status as a company, in light of the amendment to Section 50 of the WBGST Act which came into effect in October 2021. Petitioner's contention: The petitioner argued that the impugned order should be revisited based on the retrospective amendment to Section 50 of the WBGST Act. Revenue's contention: The revenue, represented by the Joint Commissioner, West Bengal GST, Large Taxpayer Unit, Corporate Division & Ors., contended that the writ petition suffers from inordinate delay and laches. They argued that a company cannot plead ignorance of the law and that entertaining such a delayed petition would open the floodgates for similar cases.
Sections Cited
Section 50
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WPA 23793 OF 2023
+
CAN 1 of 2023
2023
Sl no. 12 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
Mr. Anirban Ray, Ld. Govt. Pleader Md. T. M. Siddiquui, Mr. T. Chakraborty
… for the State.
By this writ petition petitioner has challenged the impugned order of the appellate authority dated 14th September, 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
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