M/S. Unimove Trade Services PVT. LTD. And Anr vs. The State Of West Bengal And Ors

Facts

The petitioners, M/s. Unimove Trade Services Pvt. Ltd. & Anr., filed a writ petition under Article 226 of the Constitution of India. They were aggrieved by an 'Acknowledgement for submission of appeal' dated December 29, 2020, issued by the Joint Commissioner on behalf of the appellate authority. The petitioners' counsel stated that due to the pandemic having ended, they would be able to obtain a certified copy and file it with the appropriate authority. The State GST, represented by the learned Additional Advocate General, did not oppose this prayer.

Held

The Court directed the petitioners to file the certified copy of the appeal with the authorities within a period of fifteen days from the date of the order. Upon such filing, the authorities were directed to hear the appeal on its merits. The Court disposed of the writ petition with these directions, making no order as to costs. Since no affidavit-in-opposition was called for, the allegations made in the writ petition were deemed not to have been admitted.

Key Issues

1. Whether the petitioners should be granted an extension of time to file the certified copy of the appeal with the appropriate authority, considering the prevailing pandemic conditions at the time of the original filing deadline. Contentions: Petitioner: Argued that as the pandemic has now concluded, they will be able to obtain the certified copy and submit it to the relevant authority. Revenue/State: Did not oppose the petitioner's prayer for an extension or the proposed course of action.