CALCUTTA HIGH COURT IN THE CIRCUIT BENCH v. Union of India & Ors.
Case at a glance
Outcome
Disposed of
Present writ petition stands disposed of
Provisions considered
Judgment
Ms. Srishti Sarkar …for the petitioner Mr. Dilip Kumar Agarwal Mr. Bishwa Raj Agarwal Ms . Shris …for the respondent
In the writ petition, inter alia, petitioner has questioned order dated 3rd April, 2023 passed by the adjudicating authority under Central Goods and Services Tax Act,
2017. By order dated 3rd April, 2023 GST registration of the petitioner was cancelled for not filing return for a period of six months.
It is submitted by the learned advocate representing the petitioner that an appeal was preferred under Section 107 of the Central Goods and Services Tax Act, 2017 before the Appellate Authority and the said appeal is pending though writ petition is filed against the order dated 3rd April, 2023 whereby GST registration of the petitioner was cancelled. But during course of hearing petitioner prays for direction upon the Appellate Authority to expedite disposal of the appeal.
Central GST authorities are represented by learned advocates. It is submitted that during pendency of the 2 appeal before the Appellate Authority present writ petition is not maintainable.
This Court finds at this stage when appeal is pending before the Appellate Authority order of the adjudicating authority dated 3rd April, 2023 ought not to be interfered with. However, Appellate Authority is directed to dispose of the appeal by passing order within a period of 4 (four) weeks from the date of communication of this order. While passing final order on the pending appeal Appellate Authority is directed to follow the order of the Hon’ble Division Bench dated 9th April, 2024 passed on an intra Court appeal being MAT 639 of 2024 (Subhankar Goldar vs. Assistant Commissioner of State Tax, Serampore Charge & Ors.).
Operative part
Present writ petition stands disposed of.
Urgent photostat certified copy of the order, if applied for, be given to the parties, upon usual undertakings. (Saugata Bhattacharyya, J.)
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: Present writ petition stands disposed of
Which statutory provisions did this judgment involve?
Central Goods and Services Tax Act, 2017 — s. 107.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.