Sri Shambhunath Paul vs. The State Of Tripura And Ors.

Held

The Court allowed the petitioner's prayer to withdraw the writ petition. The reasoning was based on the issuance of the notification dated 04.11.2023 by the Government of Tripura. This notification provides a special procedure for taxable persons whose appeals were rejected solely on the grounds of delay, allowing them to file a fresh appeal by 31st January 2024, provided they comply with the conditions laid down in the notification. These conditions include paying the admitted tax, interest, fine, and penalty, and 12.5% of the disputed tax amount, with at least 20% of that payment debited from the Electronic Cash Ledger. The Court found no objection from the State's counsel to this course of action. The ratio decidendi is that when a statutory notification provides a remedy for rectifying procedural deficiencies like delay in filing appeals, and the petitioner wishes to avail that remedy, the High Court may permit withdrawal of the writ petition to allow the petitioner to pursue the statutory remedy. The operative direction was to grant permission to withdraw the writ petition with liberty to file an appeal in accordance with the notification dated 04.11.2023. The writ petition was disposed of with this liberty.

Facts

The petitioner, Sri Shambhunath Paul, filed a writ petition challenging an assessment/adjudication order dated 31.12.2021, recovery orders dated 09.01.2023 and 02.01.2023, and an appellate order dated 25.04.2023. The appellate order had dismissed the petitioner's appeal on the grounds of delay, as it was filed beyond the limitation period prescribed under Section 107(4) of the TSGST Act, 2017. The petitioner sought to set aside these orders and prayed for a stay on recovery proceedings. During the pendency of the writ petition, the Government of Tripura issued a notification dated 04.11.2023 providing an opportunity to prefer a fresh appeal even if the previous appeal was rejected solely on grounds of limitation, subject to certain conditions.

Key Issues

1. Whether the petitioner is entitled to challenge the assessment/adjudication order dated 31.12.2021, recovery orders dated 09.01.2023 and 02.01.2023, and appellate order dated 25.04.2023 on grounds of illegality, lack of jurisdiction, and violation of principles of natural justice, particularly concerning the non-service of notice for the tax period 2020-21. 2. Whether the petitioner can avail the benefit of the notification dated 04.11.2023 issued by the Government of Tripura, which allows for the filing of fresh appeals even after rejection on grounds of limitation, subject to prescribed conditions. Petitioner's Contention: The petitioner argued that the impugned orders were illegal and violative of natural justice. Upon the issuance of the notification dated 04.11.2023, the petitioner sought permission to withdraw the writ petition to avail the opportunity to file a fresh appeal under the special procedure outlined in the notification. Revenue's Contention: The learned counsel for the State did not object to the petitioner's prayer for withdrawal, acknowledging that the notification dated 04.11.2023 permits taxpayers whose appeals were dismissed on grounds of delay to prefer a fresh appeal by 31.01.2024 upon compliance with the stipulated conditions.