M/S. Ab Udyog PVT LTD vs. The Assistant Commissioner Of State Tax And Ors
Facts
The petitioner, M/s. AB Udyog Pvt. Ltd. & Anr., filed a writ petition challenging an adjudication order dated April 18, 2019, issued by the Assistant Commissioner of State Tax, Rajakatra Charge, Government of West Bengal. The petitioner contended that the order served was a summary order, not accompanied by the full text, and that this summary order was only received on June 21, 2022. This late and incomplete service prevented the petitioner from filing an appeal before the appellate authority within the prescribed time limit. The revenue, represented by the State, was also present before the court.
Held
The Court held that the petitioner's grievance regarding the incomplete and belated service of the adjudication order was valid. The Court acknowledged that the petitioner was prejudiced by receiving only a summary order and receiving it on June 21, 2022, which effectively barred them from filing a timely appeal. Consequently, the Court directed the respondent GST authority to serve a copy of the detailed adjudication order dated April 18, 2019, along with all notices issued during the adjudication proceedings, by July 22, 2022. The petitioner was granted liberty to file an appeal within two weeks of receiving the detailed order and notices. The appellate authority was directed to adjudicate the appeal on its merits without raising the issue of limitation, provided the petitioner complied with the statutory formalities.
Key Issues
1. Whether the service of a summary adjudication order, without the full text, and its belated receipt on June 21, 2022, is a valid ground for the petitioner to be deprived of their statutory right to appeal before the appellate authority? (Question of law and fact) The petitioner argued that the adjudication order dated April 18, 2019, was served as a summary order, lacking the full text. They further contended that this summary order was received only on June 21, 2022, rendering them unable to file an appeal against it before the appellate authority due to the time bar. The revenue did not record any specific arguments in the judgment regarding the validity of the service or the petitioner's right to appeal.
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2022. p.b. Sl. No.
W.P.A. 15040 of 2022 M/s. AB Udyog Pvt. Ltd. & Anr. Vs. The Assistant Commissioner of State Tax, Rajakatra Charge, Govt. of West Bengal & Ors. Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Jitesh Sah. ……..for the petitioners. Mr. A. Ray, Mr. S. Mukherjee, Mr. D. Ghosh, Mr. D. Sahu. ………for the State. Heard learned advocates appearing for the parties. This writ petition has been filed by the petitioner being aggrieved by the action of the respondent GST authority concerned in serving the impugned adjudication order dated 18th April, 2019 being annexure P-4 to the writ petition which according to the petitioner is a summary order not accompanied by the full text of the order and even that summary order has been served on the petitioner for the first time on 21st June, 2022 and as a result, petitioner is not able to file any appeal against that before the appellate authority concerned. Considering the submission of the parties, this writ petition being WPA No.15040 of 2022 is disposed of by directing the respondent GST authority concerned to serve
2 a copy of the detailed adjudication order dated 18th April, 2019 along with the notices issued
The judgment continues below.
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