M/S Bappa Enterprise vs. Deputy Commissioner Of State Tax Barasat Charge And Ors
Facts
The petitioner, M/s. Bappa Enterprise, has filed a writ petition challenging an order dated July 21, 2023, passed by the appellate authority under the West Bengal Goods and Services Tax (WBGST) Act. The petitioner contends that this order was passed without considering Circular No. 193/05/2023-GST dated July 17, 2023, issued by the Central Board of Indirect Taxes and Customs (CBIC). The State's counsel could not dispute this allegation. The matter pertains to a dispute under the GST regime.
Held
The Court held that the impugned order dated July 21, 2023, passed by the appellate authority was flawed because it was made without considering the relevant circular dated July 17, 2023, issued by the CBIC. The Court acknowledged that the State's counsel could not dispute the petitioner's assertion regarding the non-consideration of this circular. Consequently, the Court set aside the impugned order. The matter was remanded back to the appellate authority to pass a fresh order. This fresh order must take into account the aforementioned circular and provide the petitioner with an opportunity for a hearing. The appellate authority is directed to pass the fresh order within four weeks of the communication of this order.
Key Issues
1. Whether the appellate authority erred in passing an order without considering the binding Circular No. 193/05/2023-GST dated July 17, 2023, issued by the CBIC, thereby violating principles of natural justice and statutory compliance? The petitioner argued that the impugned order is vitiated as it failed to consider a relevant and binding circular from the apex tax authority. The State did not dispute this contention, implying an admission of the petitioner's claim regarding the non-consideration of the circular.
Sections Cited
WBGST Act
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2023 PB Sl. No.
WPA 23566 of 2023 M/s. Bappa Enterprise Vs Deputy Commissioner of State Tax, Barasat Charge & Ors. Mr. Rituraj Chakraborty. … For the Petitioner. Mr. A. Ray, Mr. T. M. Siddiqui, Mr. T. Chakraborty, …….for the State. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 21st July, 2023 of the appellate authority under the relevant provisions of the WBGST Act, by raising a legal issue that the aforesaid impugned order has been passed without taking into consideration the circular dated 17th July, 2023 being No.193/05/2023-GST issued by the Central Board Indirect Taxes and Customs, GST Policy Wing being Annexure P-5 to the writ petition. Mr. Siddiqui, learned Additional Government Pleader could not dispute the allegation of the petitioner that the aforesaid impugned order has been 2 passed without taking into consideration the aforesaid circular dated 17th July, 2023. Considering the facts and circumstances of the case and submission of the parties, this writ petition being WPA 23566 of 2023 is disposed of by setting aside the aforesaid impugne
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