M/S N K Agro Exports (INDIA) Private Limtied vs. Union Of INDIA And Ors.
Original PDF →Facts
The petitioner, M/s. N K Agro Exports (India) Private Limited, filed a writ petition before the Calcutta High Court. The petitioner stated that with the assistance of the learned Additional Government Pleader, they were able to file an appeal under Section 107 of the West Bengal/Central Goods and Services Tax Act, 2017, on 21st February 2025. The petitioner claimed they were prevented from filing the appeal in the normal course. The order under challenge, though not explicitly detailed in terms of amount or specific authority, appears to stem from an order passed under Section 129(3) of the said Act dated 11th July 2024.
Held
The Court acknowledged the peculiar circumstances that prevented the petitioner from filing the appeal in the normal course, leading to its eventual filing on 21st February 2025. Consequently, the Court directed the appellate authority to hear and dispose of the appeal on its merits, subject to the petitioner complying with other necessary formalities. The Court also expected the appellate authority to dispose of the proceedings within 8 weeks from the date of communication of the order. Importantly, the Court clarified that it had not considered or decided the validity or legality of the order passed under Section 129(3) of the said Act dated 11th July 2024. The ratio decidendi is that High Courts, in writ jurisdiction, can direct appellate authorities to consider appeals filed beyond the normal period if exceptional circumstances are demonstrated, without delving into the merits of the underlying order.
Key Issues
1. Whether the Court should direct the appellate authority to hear and dispose of the appeal on merits, considering the peculiar circumstances that prevented the petitioner from filing it in the normal course and the subsequent filing on 21st February 2025? Petitioner's contention: The petitioner argued that due to peculiar circumstances, they were unable to file the appeal within the prescribed time and only managed to file it on 21st February 2025 with the assistance of the learned Additional Government Pleader. They sought a direction for the appellate authority to consider the appeal on merits. Revenue/State's contention: The judgment does not record any specific contentions from the Union of India or the State regarding the delay in filing the appeal or the merits of the case. The appearance of the learned Additional Government Pleader assisting the petitioner suggests a cooperative approach rather than opposition to the petitioner's request for filing the appeal.
Sections Cited
Section 107, Section 129(3)
AI-generated summary — verify with the full judgment below
2 24.02.2025 sb Ct 5
IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION APPELLATE SIDE
WPA 30780 of 2024
M/s. N K Agro Exports (India) Private Limited Versus Union of India & Ors.
Mr. Bharat Raichandani
Mr. Victor Chatterjee
Mr. Barnamoy Basak
… For the petitioner.
Mr. Debasish Choudhuri
Mr. Proteek Debnath
… For Union of India.
Mr. Anirban Ray, Ld. GP
Mr. T. M. Siddiqui, Sr. Advocate,
Mr. Tanoy Chakraborty
Mr. Saptak Sanyal
… For the State
The petitioner would submit that with the assistance rendered by the good office of the learned Additional Government Pleader, Mr. Siddiqui, the petitioner could ultimately file the appeal under Section 107 of the West Bengal/Central Goods and Services Tax Act, 2017 on 21st February, 2025. 2. Taking note of the peculiar circumstances of the case and the fact that the petitioner was prevented from filing of the appeal in normal course and could only be able to file the appeal on 21st February, 2025, I am of the view that the appellate authority having regard to the peculiar facts of the case noted hereinabove, shall hear out and dispose of the appeal on merits subject to
2 compliance of other formalities by the petitioner.
It is expected that the appellate authority shall dispose of the proceedings pending before him within a period of 8 weeks from the date of communication of this order.
It is made clear that this Court has not considered or decided the validity or the legality of the order passed under Section 129(3) of the said Act dated 11th July, 2024. 5. With the above observations and directions, the writ petition is disposed of. Urgent Photostat certified copy of this order, if applied for, be made available to the parties upon compliance with the requisite formalities.
(Raja Basu Chowdhury, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.