Mohammad Obaidullah vs. Asst. Commissioner Of State Tax, GST Bureau Of Investigation,Raiganj Zone And Ors
Original PDF →Facts
The petitioner, Mohammad Obaidullah, is aggrieved by a penalty order dated April 30, 2021, passed by the State GST authority. The petitioner filed an appeal against this order on April 15, 2022. The present writ petition has been filed before the High Court seeking a direction for the expeditious disposal of the pending appeal by the appellate authority. The respondents, including the Assistant Commissioner of State Tax and others, were present before the court.
Held
The Court considered the submissions of the parties. It directed the State GST/respondent no.3 to consider and dispose of the appeal filed by the petitioner expeditiously, preferably within 12 weeks from the date of communication of the order. The disposal must be in accordance with law, by passing a reasoned and speaking order, and after providing an opportunity of hearing to the petitioner or its authorized representatives. The Court did not delve into the merits of the penalty order or the grounds of appeal, focusing solely on the procedural aspect of ensuring timely adjudication. No issues were expressly left undecided.
Key Issues
1. Whether the Court should direct the appellate authority to expeditiously dispose of the appeal filed by the petitioner against the penalty order dated April 30, 2021, under the relevant provisions of the GST Act and Rules. The petitioner argued for a direction to the appellate authority to dispose of the appeal promptly, highlighting the delay in its adjudication. The respondents, representing the State GST authority, were present and did not appear to contest the prayer for expeditious disposal. No specific arguments or reliance on provisions, circulars, or precedents were recorded for either side regarding the substantive merits of the appeal itself, as the focus was on the procedural relief sought.
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2022. Raiganj Zone & Ors. Mr. S. S. Sengupta, Mr. Indranil Biswas. ……..for the petitioner. Mr. Falguni Bandyopadhyay, Ms. Riya Ballav. ……..for the respondent no.
Mr. A. Ray, Mr. T. M. Siddiqui, Mr. N. Chatterjee, Mr. V. Kothari. ……..for the State. Learned advocate appearing for the petitioner and files affidavit of service which be kept with the record. Learned advocates appearing for the respective respondents are present. It is the grievance of the petitioner in this writ petition that petitioner has suffered a penalty by the State GST authority by order dated 30th April, 2021 against which petitioner has filed appeal details of which appears in Annexure-P-1 to the writ petition which according to the petitioner has been filed on 15th April, 2022 and petitioner prays for a direction upon the appellate authority
2 concerned for expeditious disposal of the appeal in question. Considering the submission of the parties, this writ petition being WPA No.21259 of 2022 is disposed of by directing the State GST/respondent no.3 to consider and dispose of the aforesaid appeal in question filed by the petitioner expeditiously and preferably within 12 weeks from the date of communication of this order in accordance with law and by passing a reasoned and speaking order after giving an opportunity of hearing to the petitioner or its authorized representatives. (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.