M/S Winsir Creations Private Limited vs. Union Of INDIA And Ors.
Original PDF →Facts
The petitioner, M/s. Winspir Creations Private Limited, challenged an order dated November 26, 2021, passed by the appellate authority under the West Bengal Goods and Services Tax Act, 2017. The petitioner contended that the appellate order failed to consider and address three specific grounds raised in their appeal, which were detailed on page 81 of the writ petition. The Court noted that while the impugned order was further appealable, the relevant appellate forum was not currently available. Consequently, the petitioner could not be compelled to avail of an unavailable alternative remedy.
Held
The Court held that the impugned appellate order dated November 26, 2021, was bad for not considering and discussing three specific grounds of appeal raised by the petitioner. The Court found that these grounds, appearing on page 81 of the writ petition, were indeed not addressed in the appellate order. Although the order was further appealable, the unavailability of the appellate forum meant the petitioner could not be relegated to an alternative remedy. Therefore, to serve the interest of justice, the Court set aside the appellate order and remanded the matter back to the appellate authority. The authority was directed to pass a fresh order within eight weeks from the date of communication, specifically considering the three grounds raised by the petitioner. The Court explicitly stated that it had not examined the merits of these grounds and that the appellate authority must act strictly in accordance with the law when reconsidering them. No issue was expressly left undecided.
Key Issues
1. Whether the impugned appellate order dated November 26, 2021, passed under the West Bengal Goods and Services Tax Act, 2017, is bad in law for failing to consider and deal with three specific grounds of appeal raised by the petitioner. (Question of law and fact, concerning principles of natural justice and procedural fairness). Petitioner's contention: The petitioner argued that the appellate authority's order was defective because it did not address three crucial grounds of appeal that were explicitly presented. They relied on the fact that these grounds were documented on page 81 of their writ petition. Revenue/State's contention: The judgment records no specific arguments made by the Union of India or the State in response to the petitioner's claim regarding the non-consideration of grounds. The focus of the hearing appears to have been on the petitioner's submission and the Court's observation of the appellate order.
Sections Cited
West Bengal Goods and Services Tax Act, 2017
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Cause title — parties, addresses and appearances
from the date of communication of this order. Let it be recorded that this court has not gone into the merits of the aforesaid three grounds and that the appellate authority concerned, while considering those grounds, shall act strictly in accordance with law. Since this writ petition has been disposed of at the motion stage without calling for affidavits, the allegations contained in the writ petition contrary to record shall be deemed to have been denied by the respondents. With the above observations and directions, WPA No.840 of 2022 stands disposed of. [Md. Nizamuddin, J]
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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.