Case Title | Usha Gupta vs The Assistant Commissioner of State Tax Shyambazar Charge . |
Court | Calcutta High Court |
Honorable Judges | Justice Nizamuddin, J. |
Citation | 2022 (8) GSTPanacea 154 HC Calcutta W.P.A. 17530 /2022 |
Judgement Date | 10-August-2022 |
Council for Petitioner | Ankit Kanodia Megha Agarwal Jitesh Sah |
Council for Respondent | Anirban Roy S. Mukherjee D. Ghosh D. Sahu |
The Calcutta High Court bench of Justice Md Nizamuddin has held that Refund that the order of the appellate authority is one line order dismissing the appeal of the petitioner on the ground of delay in filing the appeal without going into the merit of the appeal hence order remanded back to the appellate authority concerned to pass a fresh speaking order in accordance
FACTS OF THE CASE
Petitioner has challenged the impugned order dated 28th July, 2022 passed by the appellate authority being Senior Joint Commissioner of WBGST in Appeal as appears which was filed against the adjudication order dated 18th March, 2020.
On perusal of the adjudication summary of the order dated 18th March, 2020 petitioner found that the same does not contain any reason and it is the specific allegation of the petitioner that no full text of the order along with summary order was furnished to the petitioner at any point of time and on perusal of the impugned order of the appellate authority petitioner found that it is a one line order dismissing the appeal of the petitioner on the ground of delay in submission of the appeal in question.
Petitioner further submits that it is the case of the petitioner that in support of its contention of delay in filing the appeal that the petitioner came to know the summary order dated 18th March, 2020 only when its bank account was debited on 28th July, 2022.
Further in explaining the delay in filing the appeal in question petitioner submits that it is protected by the order of the Supreme Court on major part of the delay which occurred during the Covid-19.
COURT HELD
Considering the facts as recorded, held that the order of the appellate authority is one line order dismissing the appeal of the petitioner on the ground of delay in filing the appeal without going into the merit of the appeal.
Court inclined to dispose of this writ petition being WPA 17530 of 2022 by setting aside the impugned order of the appellate authority dated 28th July, 2022 and remanding the matter back to the appellate authority concerned to pass a fresh speaking order in accordance with law on merit of the said appeal without insisting on the issue of limitation, within a period of eight weeks from the date of communication of this order without granting any unnecessary adjournment to the petitioner.
ANALYSIS OF THE JUDGEMENT
Considering the submission of the parties and facts as appears from record that the summary order dated 18th March, 2020 is one line order without containing any detailed supporting reason.
And that the order of the appellate authority is also one line order dismissing the appeal of the petitioner on the ground of delay in filing the appeal without going into the merit of the appeal.
Court inclined to dispose of this writ petition being WPA 17530 of 2022 by setting aside the impugned order of the appellate authority dated 28th July, 2022 and remanding the matter back to the appellate authority concerned to pass a fresh speaking order.
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