Roshan Sharma Vs Deputy Commissioner of Revenue (Calcutta High Court)
The Calcutta High Court considered an appeal filed by the petitioner challenging an adjudication order dated 24 July 2024, issued after a prior remand by the Court in M.A.T. 854 of 2024 dated 7 May 2024. Following the remand, the adjudicating authority conducted a de novo proceeding and imposed tax, interest, and penalty under the CGST/WBGST Act, 2017. The Court noted that the petitioner had an effective alternate remedy of filing a statutory appeal against the adjudication order. The petitioner argued that although they had produced all available documents regarding movement of goods, crucial details recorded on the Fastag portal were inaccessible to them, and the Department should have provided this information. They also sought to raise issues concerning statements made by the supplier during cross-examination. The Court held that examining the correctness of the impugned order would require evaluation of disputed facts, which is within the purview of the appellate authority. It observed that the appellate remedy provided under the Act is both effective and efficacious, as the appellate authority can call for records, direct access to Fastag details, and consider all grounds raised by the appellant after providing an opportunity of personal hearing. Concluding that the petitioner should not bypass the statutory appeal mechanism, the Court declined to interfere with the Single Bench order. The appeal and connected application were dismissed with a direction that the petitioner may file an appeal before the appellate authority within 60 days from receiving the server copy of the judgment. If filed within that period, the appeal is to be entertained without reference to limitation, subject to compliance with other statutory requirements. The appellate authority has been instructed to consider all grounds, documents, and requests, including the request for Fastag data, and render a reasoned decision after granting personal hearing. No order as to costs was passed, and parties may apply for an urgent certified copy of the order.
