M/S. Biswas Timber Mart. And Ors. vs. The Assistant Commissioner Of State Tax GST,Bureau Of Investigation S.Bengal,Durgapur Zone And Ors.
Facts
The petitioners, M/s. Biswas Timber Mart & Ors., have filed a writ petition before the High Court of Calcutta. They are aggrieved by the inaction of the respondent, the Assistant Commissioner of State Tax (GST), Bureau of Investigation (South Bengal), Durgapur Zone, in considering their representations. The petitioners submitted a representation on July 15, 2023, seeking the release of stock. The writ petition highlights the grievance detailed in this representation. The court heard submissions from both the petitioners and the State.
Held
The Court decided that the respondent authority had not adequately addressed the petitioners' grievances, as evidenced by the filing of the writ petition due to inaction. The Court found merit in the petitioners' plea for consideration of their representations. The reasoning was based on the principle that administrative authorities must act upon representations made to them in accordance with the law. The ratio decidendi is that when an authority fails to consider a representation, a writ petition can be entertained to direct such consideration. The Court directed the respondent authority to consider and dispose of the representation dated July 15, 2023, in accordance with the law. This disposal must be through a reasoned and speaking order, and the petitioners must be given an opportunity of hearing. The entire process is to be completed within four weeks from the date of communication of the order.
Key Issues
1. Whether the respondent authority has failed to consider the representations made by the petitioners, specifically the one dated July 15, 2023, regarding the release of stock, thereby causing inaction? The petitioners argued that the respondent authority has not acted upon their representations, including the most recent one dated July 15, 2023, which sought the release of their stock. They are seeking a direction from the court to compel the authority to consider and dispose of these representations. The State, represented by the learned Government Pleader, presented their arguments. No specific statutory provisions or precedents were explicitly mentioned in the judgment for either side's arguments.
AI-generated summary — verify with the full judgment below
WPA 17991 Of 2023
2023
Sl no. 15
M/s. Biswas Timber Mart & Ors. Ct no. 2
- Vs - P.M. The Assistant Commissioner of State Tax (GST), Bureau of Investigation (South Bengal), Durgapur Zone & Ors.
Mr. Sandip Choraria
… for the petitioners
Mr. Anirban Ray, Ld. Govt. Pleader Md. T. M. Siddiqui,
Mr. S. Sanyal
… for the State.
Heard learned advocates appearing for the parties. Petitioners have filed this writ petition being aggrieved by inaction on the part of the respondent WBGST authority concerned in considering its series of representations and last one was made on 15th July, 2023 for release of stock in question and the details of the grievance would appear from the said representation. Considering the facts and circumstances of this case and submission of the parties this writ petition being WPA 17991 of 2023 is disposed of by directing the respondent authority concerned to consider and dispose of the aforesaid representation dated 15th July, 2023 in accordance with law and by
2 passing a reasoned and speaking order and after g
The judgment continues below.
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