Madhuri Singh vs. State Of West Bengal And Ors.
Facts
The petitioner, Madhuri Singh, has challenged the recovery action initiated by the respondent authorities under the West Bengal Goods and Services Tax (WBGST) Act. The challenge is directed against an adjudication order, which has not been further challenged by the petitioner. The petitioner had sought the grant of installments for the GST demand arising from this order. The State of West Bengal and its authorities are the respondents. The specific tax period and the amount in dispute are not explicitly stated in the judgment. The matter came before the High Court by way of a writ petition.
Held
The Court held that since the adjudication order and the consequent demand have been accepted by the petitioner and have not been further challenged, the question of the writ court granting installments for the GST demand does not arise. The reasoning is that the petitioner's acceptance of the order implies an acknowledgment of the liability. Therefore, the writ petition, which was filed to seek installments, is dismissed on this ground. The Court explicitly stated that the dismissal of the writ petition will not prevent the petitioner from seeking redressal of her grievances before any other competent authority, if permissible under the law. No other issues were decided, and the Court did not leave any specific issues undecided.
Key Issues
1. Whether the writ court has the power to grant installments for a GST demand arising from an adjudication order that has been accepted by the petitioner and not further challenged. Petitioner's contention: The petitioner sought installments for the GST demand, implying a request for leniency or a structured payment plan. The judgment does not record specific arguments from the petitioner regarding the court's power to grant installments in this scenario. Revenue's contention: The State argued that since the adjudication order and the demand have been accepted by the petitioner and not challenged, the question of the writ court granting installments does not arise. The judgment does not record specific reliance on any provisions, circulars, or precedents by the State.
Sections Cited
WBGST Act
AI-generated summary — verify with the full judgment below
WPA 17972 OF 2023
2023
Madhuri Singh Sl no. 38
Ct no. 2
- Vs – P.M. The State of West Bengal & Ors.
Mr. Avra Mazumder, Mr. Suman Bhowmik
… for the petitioner
Mr. Anirban Ray, Ld. Govt. Pleader
Md. T. M. Siddiqui,
Mr. T. Chakraborty,
Mr. S. Sanyal
…. For the State
Heard learned advocates appearing for the parties.
By this writ petition petitioner has challenged the impugned action of the respondent authority concerned for recovery of the demand arising out of the adjudication order under the relevant provisions of WBGST Act. Since the adjudication order has been accepted along with demand and has not been further challenged, question of granting installment by the writ Court, on GST demand does not arise.
Accordingly this writ petition being WPA 17972 of 2023 is dismissed.
However, dismissal of this writ petition will not be a bar on the part of the petitioner for seeking
2 redressal of her grievance, if permissible under the law, before any authority.
The judgment continues below.
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