M/S Balaji Trading Company And Anrs vs. The Assistant Commissioner Of State Tax GST

Facts

The petitioners, M/s. Balaji Trading Company & Anr., filed a writ petition before the High Court challenging the non-acceptance of their manually filed appeal. The appeal was filed on February 2, 2023, and the petitioners sought a direction for the appellate authority to accept and dispose of this appeal, subject to compliance with all other formalities. The respondents are the Assistant Commissioner of State Tax, Goods and Services Tax Bureau of Investigation (South Bengal), Headquarters & Ors.

Held

The Court decided to dispose of the writ petition by directing the respondent appellate authority to accept the appeal filed manually by the petitioners. This acceptance is contingent upon the petitioners complying with all other necessary formalities. The Court further directed that the appeal should be considered and disposed of in accordance with the law expeditiously, preferably within twelve weeks from the date of communication of the order. The reasoning for this direction is based on the facts and circumstances of the case and the submissions made by the parties. The ratio decidendi is that High Courts, in writ jurisdiction, can direct appellate authorities to accept manually filed appeals, subject to compliance with formalities, to ensure timely disposal of grievances.

Key Issues

1. Whether the respondent appellate authority should be directed to accept the manually filed appeal by the petitioners, considering the circumstances. Petitioner's Contention: The petitioners argued that their manually filed appeal should be accepted and considered. They sought a limited prayer for the manual filing and subsequent consideration of their appeal. Revenue/State's Contention: The judgment records no specific argument from the State or revenue regarding the acceptance of the manual appeal. The State was represented by learned advocates.