Rohit Varma Vs Assistant Commissioner, Burtola, Kolkata North

The intra-court appeal in question pertains to a writ petition filed by the appellant challenging an order dated March 15, 2022, issued in the context of W.P.A. The specifics of the writ petition and the nature of the order are not provided in this summary. However, it can be inferred that the appellant is dissatisfied with the decision rendered on the mentioned date and seeks redress through the appellate process within the court. The grounds of appeal, legal arguments, and any relevant context surrounding the case would likely be addressed in further detail within the appeal documentation.

The intra Court appeal in question stems from a writ petition challenging an order dated March 15, 2022, issued in response to W.P.A. No.4406 of 2022. This appeal pertains to an earlier order passed by the Joint Commissioner of Commercial Taxes, Posta Bazar, Burtola Charge, Salt Lake, Kolkata on November 30, 2021. The appellant had initially filed an appeal contesting the rejection of their application to revoke the cancellation of their registration under the West Bengal Goods and Services Tax (WBGST) Act, 2017.

The appellate authority, upon examination of relevant facts, concluded that the appellant had not conducted any business from the declared location and that the documents provided in support of their claim were inaccurate. Consequently, the authority affirmed the cancellation of registration under Section 29(2)(e) of the Act, in conjunction with Rule 21 of the applicable rules.

The learned single Bench, in the impugned order, determined that the issues raised by the appellant constituted disputed questions of fact, unsuitable for adjudication in a writ petition. Dissatisfied with this decision, the appellant has brought the matter before the current court through this appeal.

During the proceedings, Mr. Arya Das, representing the appellant, and Mr. Debasish Ghosh, representing the respondents, presented their arguments before the court.

This intra-court appeal pertains to a writ petition filed against an order dated March 15, 2022, in W.P.A. No. 4406 of 2022. The appellant contested the decision of the Joint Commissioner of Commercial Taxes, Posta Bazar, Burtola Charge, Salt Lake, Kolkata, issued on November 30, 2021. This decision rejected the appellant’s application for revocation of the cancellation of registration under the WBGST Act, 2017. The appellate authority upheld the cancellation, stating that the appellant did not conduct any business from the declared location and that the supporting documents provided were incorrect.

The learned single Bench, in the impugned order, deemed the issues raised by the appellant as disputed questions of fact unsuitable for adjudication in a writ petition. Dissatisfied with this ruling, the appellant has appealed.

During the proceedings, Mr. Arya Das represented the appellant, while Mr. Debasish Ghosh represented the respondents. The Court observed that the appellant lacked an alternative remedy against the Joint Commissioner’s order, hence rightfully sought recourse under Article 226 of the Constitution of India. The Court clarified that under this extraordinary jurisdiction, it could scrutinize the decision-making process, evaluate adherence to principles of natural justice, and assess jurisdictional issues. Dismissing the notion that the writ petition couldn’t be entertained based on grounds cited in the impugned order, the Court concluded that setting aside the order was necessary.

Despite the dismissal of the writ petition at the admission stage without calling for affidavits from the respondents, the Court proceeded to hear arguments from both parties on the merits of the case.