Soumen Mondal Prop. Of M.S. Shree Ganesh Motors vs. Dy. Com. State Tax, Bi, S. Bengal Head Qur. And Ors.
Facts
The petitioner, Sri Soumen Mondal, proprietor of M/s. Shree Ganesh Motors, challenged an order of seizure of goods dated September 13, 2020, and a notice dated November 5, 2020, issued by the State GST authority, the Deputy Commissioner, State Tax, BI, South Bengal Head Quarters. The petitioner had made several representations to the respondents regarding his grievance, with the last objection/representation filed on November 13, 2020. The High Court noted that it had not examined the merits of the case.
Held
The Court held that the Deputy Commissioner, State Tax/respondent no.1, should consider and dispose of the petitioner's representation dated November 13, 2020. This disposal must be in accordance with the law, by passing a reasoned and speaking order. The petitioner or their authorized representative must be given an opportunity of hearing before the decision is made. The respondent authority is directed to communicate their decision to the petitioner within one week after disposing of the representation. The Court explicitly stated that it had not gone into the merits of the case and that the respondent authority should act strictly in accordance with law. The petitioner is entitled to raise all points before the respondent authorities during the disposal of the representation.
Key Issues
1. Whether the respondent authority should consider and dispose of the petitioner's representation dated November 13, 2020, in accordance with law? Petitioner's contention: The petitioner argued that he had made several representations to the respondent authorities, including a final one on November 13, 2020, and sought a decision on these representations. Revenue/State's contention: The judgment does not record any specific argument from the State respondents regarding the disposal of the representation. The court's inclination to direct the disposal suggests an implicit acceptance or at least no objection to this procedural step.
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2021 p.b. Sl. No.
W.P.A. 6754 of 2021 Sri Soumen Mondal, Proprietor of M/s. Shree Ganesh Motors. Vs. The Deputy Commissioner, State Tax, BI, South Bengal Head Quarters & Ors. (Via Video Conference) Mr. Shobhantanu Bhattacharyya. …..for the petitioner. Mr. A. Ray, Mr. T. M. Siddiqui, Mr. D. Ghosh. ……for the State. In this matter, petitioner has challenged the impugned order of seizure of goods in question dated 13th September, 2020 and the notice dated 5th November, 2020 issued by the respondent State GST authority concerned. On perusal of the writ petition, I find that for redressal of his grievance, petitioner has made several representations from time to time before the respondents and also against the impugned show-cause notice and the last objection/ representation is on 13th November, 2020 as appears at page 29 of the writ petition. Considering these facts, I am inclined to dispose of the writ petition by directing the Deputy Commissioner State Tax/respondent no.1 to consider and dispose of the aforesaid representation dated 13th November, 2020 in 2 accordance with law and by passing a re
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