Royal Calcutta Golf Club vs. State Of West Bengal And Ors.
Facts
The petitioner, Royal Calcutta Golf Club, challenged an order dated May 16, 2023, passed by the appellate authority under the West Bengal Goods and Services Tax (WBGST) Act. The appeal was dismissed by the appellate authority solely on the ground of a 38-day delay in filing. The petitioner, a well-established club managed by legal and financial professionals, sought to have this dismissal order set aside. The State of West Bengal and its authorities were the respondents.
Held
The High Court set aside the impugned order of the appellate authority dated May 16, 2023, which had dismissed the petitioner's appeal due to a 38-day delay. The Court found that in the interest of justice, the delay should be condoned, albeit with a cost. The Court directed the petitioner to pay a cost of Rs. 25,000/- to the State GST authority within 10 days. Upon proof of payment, the appellate authority is to consider and dispose of the appeal on its merits after providing a hearing to the petitioner. The appellate authority is to decide the appeal within 8 weeks from the communication of this order. If the cost is not paid within the stipulated time, the High Court's order will be void, and the appellate authority's order of dismissal will stand.
Key Issues
1. Whether the appellate authority was justified in dismissing the petitioner's appeal solely on the ground of a 38-day delay, considering the petitioner's status and the interest of justice? Petitioner's contention: The petitioner argued that the dismissal of its appeal on a technical ground of delay, without considering the merits of the case, was unjust. While acknowledging its professional management, it implicitly sought leniency due to the delay. Revenue's contention: The judgment does not record any specific arguments made by the State or its authorities regarding the delay or the merits of the petitioner's case. The focus of the State's representation appears to have been on upholding the appellate authority's order.
Sections Cited
WBGST Act
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2023 PB Sl. No.
WPA 25550 of 2023 Royal Calcutta Golf Club Vs The State of West Bengal & Ors. Mr. Anil Kr. Dugar, Mr. R. Chatterjee, Mr. Brijesh Kr. Singh. … For the Petitioner. Mr. A. Ray, Mr. T. M. Siddiqui, Mr. S. Sanyal. …….for the State. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order of the appellate authority dated 16th May, 2023, passed under the relevant provisions of WBGST Act, dismissing the appeal of the petitioner on the ground of delay of 38 days. Petitioner is not an ordinary individual. It is one of the most renowned club in Calcutta charging highest fees for its membership and its affairs are managed by legal professionals and chartered accountants and as such, it cannot take the plea that it is not aware of law. Considering the facts and circumstances of the case and in the interest of justice, the impugned order
2 dated 16th May, 2023 is set aside on condition of making payment of cost of Rs.25,000/- to be paid to the State GST authority concerned within 10 days from date. If petitioner makes the payment within the time stipulated herein
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