Anmol Industries Limited And Another vs. The West Bengal Authority For Advance Ruling And Others
Original PDF →Facts
The petitioners, Anmol Industries Ltd. & Anr., filed a writ petition challenging an order dated February 9, 2023, passed by the West Bengal Authority for Advance Ruling, Goods and Services Tax. The Authority for Advance Ruling had rejected the petitioners' application, primarily on the grounds of their locus standi. The petitioners sought relief from the High Court against this order.
Held
The High Court held that it was not inclined to entertain the writ petition due to the availability of an alternative statutory remedy. The Court noted that the impugned order, which rejected the petitioner's application before the Authority for Advance Ruling on grounds of locus standi, was an appellable order under Section 100 of the WBGST Act, 2017. Therefore, the Court declined to grant any relief directly, but granted the petitioner liberty to file an appeal before the appellate authority within 30 days from the date of the order. The Court further directed that if such an appeal was filed, it should be considered on its merits without raising the issue of limitation.
Key Issues
1. Whether the High Court should entertain a writ petition challenging an order passed by the West Bengal Authority for Advance Ruling when an alternative statutory remedy of appeal is available under Section 100 of the WBGST Act, 2017? The petitioner contended that the impugned order was passed without considering the merits of their application and that the rejection was based on locus standi, which warranted High Court intervention. The State argued that the availability of an alternative appellate remedy under Section 100 of the WBGST Act, 2017, barred the writ jurisdiction of the High Court.
Sections Cited
Section 100
AI-generated summary — verify with the full judgment below
2023 PB Sl. No.
WPA 6251 of 2023 Anmol Industries Ltd. & Anr. Vs The West Bengal Authority for Advance Ruling, Goods and Services tax & Anr. Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Abhijat Das. … For the Petitioner. Mr. A. Ray, Mr. T. M. Siddiqui, Mr. S. Mukherjee, Mr. D. Ghosh, Mr. V. Kothari. …….for the State. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 9th February, 2023, passed by the West Bengal Authority for Advance Ruling, Goods and Services Tax, on the ground that the petitioner’s application before the advance ruling authority has been rejected inter alia, on the ground of its locus standi. The aforesaid impugned order is an appellable order before the appellate authority for Advance Ruling under Section 100 of the WBGST Act, 2017 and in view of the availability of alternative remedy, I am not inclined to entertain this writ petition
2 and to grant any relief to the petitioner except granting liberty to the petitioner to file the appeal against the aforesaid impugned order before the appellate authority in accordance with law, within 30 days from date and if such appeal is filed before the appellate authority, the same shall be considered on merit without raising the issue of limitation. With this observation and direction, this writ petition being WPA 6251 of 2023 is disposed of. ( Md. Nizamuddin, 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.