Hamidul Gazi vs. State Of West Bengal And Ors.
Facts
The petitioner, Hamidul Gazi, filed a writ petition challenging an order dated May 10, 2022, passed by the GST authority. This order rejected the petitioner's application for cancellation of revocation of its registration. The primary ground for challenge was that the detailed order of rejection was not uploaded to the official GST portal. During the court proceedings, the learned Additional Government Pleader was directed to produce records to substantiate the upload of the detailed order. However, the State was unable to produce any document to establish that the details of the impugned order were uploaded to the official portal.
Held
The Court held that the impugned order dated May 10, 2022, is not sustainable in law. The reasoning was based on the admitted factual position that the detailed order rejecting the petitioner's application for cancellation of revocation of registration was not uploaded to the official portal of the department. This failure to upload the detailed order meant that the petitioner was not properly notified of the grounds for rejection. Consequently, the Court set aside the impugned order. The matter was remanded back to the adjudicating authority to pass a fresh, reasoned, and speaking order on the petitioner's application for revocation of cancellation of registration. The petitioner is to be given an opportunity of hearing before the fresh order is passed, and they are entitled to raise all points mentioned in the writ petition. The fresh order is to be passed within four weeks from the communication of this order.
Key Issues
1. Whether the impugned order dated May 10, 2022, rejecting the petitioner's application for cancellation of revocation of registration is sustainable in law, considering the admitted fact that the detailed order was not uploaded on the official portal of the department? Petitioner's Contention: The petitioner argued that the rejection order is not sustainable because it was not uploaded on the official portal, thereby denying the petitioner proper notice and opportunity to understand the grounds for rejection and to challenge it effectively. Revenue's Contention: The State, represented by the learned Government Pleader and Additional Government Pleader, was unable to produce any documentary evidence to establish that the detailed order of rejection was uploaded on the official portal.
AI-generated summary — verify with the full judgment below
WPA 18117 OF 2022 05.09.2022
Sl no. 4
Hamidul Gazi Ct no. 2
- Vs - P.M.
State of West Bengal & Ors.
Mr. Avra Muzumder, Mr. Binayak Gupta, Mr. Suman Bhowmik
… for the petitioner
Mr. Anirban Ray, Ld. Govt. Pleader
Mr. T.M. Siddiqui,
Mr. N. Chatterjee,
Mr. V. Kothari
…. For the State
Heard learned counsel appearing for the parties. Petitioner has filed this writ petition challenging the impugned order dated 10th May, 2022 passed by the respondent GST authority concerned rejecting the petitioner’s application for cancellation of revocation of its registration, mainly on the ground that the detailed order of rejection of the aforesaid application of the petitioner was not uploaded in the official portal of the department and by the order of this Court Mr. Siddiqui, learned Additional Government Pleader was asked to produce relevant records to establish that the aforesaid detailed impugned order of rejection of the petitioner’s application was uploaded to which admittedly he could not produce any document in Court to establish that the details o
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