Case Law Details

Case Name : Supersmelt Sponge Private Limited. Vs Superintendent, (Anti Evasion) (Calcutta High Court)
Appeal Number : W.P. 17113 (W) of 2018
Date of Judgement/Order : 05/09/2018
Related Assessment Year :

Supersmelt Sponge Private Limited. Vs Superintendent, (Anti Evasion), Central Tax, C.G.S.T., Commissionerate, Bolpur & Ors. (Calcutta High Court)

It was submitted that, the appeal filed by the petitioner is before a wrong authority. The Additional Commissioner (Appeals), C.G.S.T. Commissionerate, Siliguri has jurisdiction over the subject matter. He submits that, respondent no. 3 as described in the cause title does not exist. The appeal may have been received by the Commissionerate at Bolpur.

Calcutta High Court held that Since the petitioner has preferred an appeal, may be at a wrong forum, it would be appropriate to direct the Bolpur Commissionerate to transmit the records of such appeal to the appellate authority of Siliguri Commissionerate, within a period of seven days from date. The petitioner is at liberty to proceed with its appeal before the appropriate forum, in accordance with law.

FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:

The petitioner seeks setting aside of a notice issued in form GST MOV07 by the respondent no.2.

Learned advocate appearing for the petitioner submits that, the petitioner has preferred an appeal. The appeal was not registered in the website. Consequently, hardcopy of the appeal was submitted to the respondent no.3. He submits that, the vehicle should be released.

Moreover, the confiscation proceeding should be stayed.

Learned Additional Solicitor General appears for the respondent no.5 .

The respondent nos.1, 2 and 4 are also represented.

The private respondents are represented.

Learned advocate appearing for the respondent nos. 1, 2 and 4 submits that, the appeal filed by the petitioner is before a wrong authority. The Additional Commissioner (Appeals), C.G.S.T. Commissionerate, Siliguri has jurisdiction over the subject matter. He submits that, respondent no. 3 as described in the cause title does not exist. The appeal may have been received by the Commissionerate at Bolpur.

Since the petitioner has preferred an appeal, may be at a wrong forum, it would be appropriate to direct the Bolpur Commissionerate to transmit the records of such appeal to the appellate authority of Siliguri Commissionerate, within a period of seven days from date. The petitioner is at liberty to proceed with its appeal before the appropriate forum, in accordance with law.

All the points with regard to the stay of the order impugned in the appeal proceedings are kept open to be decided in such appeal, in accordance with law.

Since the owner of the vehicle is not before the Court, seeking the release of the vehicle, no order need be passed on such issue at this stage.

It is expected that, the appeal is disposed of within four weeks from the date of receipt of the appeal papers.

W.P. 17113(W) of 2018 is disposed of.

No order as to costs.

Urgent certified Website copy of this order, if applied, be supplied to the parties, upon compliance of all requisite formalities.

Download Judgment/Order

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