Pecon Software Limited & Anr vs Union Of India & Ors
2022 Latest Caselaw 6096 Cal

Item No.22.

              IN THE HIGH COURT OF JUDICATURE AT CALCUTTA
                      CIVIL APPELLATE JURISDICTION
                              APPELLATE SIDE
                            HEARD ON: 30.08.2022

                         DELIVERED ON:30.08.2022

                                  CORAM:

                 THE HON'BLE MR. JUSTICE T. S. SIVAGNANAM
                                    AND
         THE HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA
                                M.A.T. No.1106 of 2022
                                       With
                                I.A. No.CAN 1 of 2022

                        Pecon Software Limited & Anr.
                                     Vs.
                            Union of India & Ors.

Appearance:-
Mr. Subir Sanyal,
Mr. Saikat Ray Chowdhury                            .....    for the appellants.

Mr. Rahul Dhanuka,
Mr. Harsh Chowdhury                         ... for the respondent.

Mr. Aryak Dutt                              ....     for the Union of India.


                                JUDGMENT

(Judgment of the Court was delivered by T.S. SIVAGNANAM, J.)

1. This intra Court appeal by the writ petitioners is directed

against the order dated 21st June, 2022 in W.P.A. 10352 of 2022.

The writ petition was filed by the appellants alleging non-

consideration of his representation dated 1st February, 2022

seeking refund of the tax remitted pending consideration of the

application under the Vivad se Vishwas Scheme. It is not in

dispute that pursuant to the case having been settled, the

appellants have been refunded a sum of Rs. 39,63,587/-. The

appellants' grievance is that he had also paid a sum of

Rs.25,11,770/-, which is also required to be refunded. Though

this grievance was uploaded online, the authority by reply dated

7th April, 2022 stated that refund already issued to the assessee

on 29th March, 2022 and the grievance application stands fully

resolved. No reasons have been given by the authority as to how

the grievance of the appellants stood fully resolved.

2. It may be true that the communication dated 7th April, 2022

is an online communication. However, the online communication

should also indicate as to how the case stood fully resolved

especially when the representation made by the appellants is for

refund / payment of Rs.25,11,770/-.

3. For the above reasons, we are of the view that the

authority should pass a speaking order on the representation of

the appellants so that the appellants will know as to where he

stands and if he is aggrieved, he will be in a position to

pursue other remedies. The online status of the grievance is

not a speaking order. Therefore, the appellants do not know as

to how in the opinion of the department, the grievance stands

fully resolved.

4. In the result, the appeal is allowed. Consequently, I.A.

No.CAN 1 of 2022 is disposed of. The order passed in the writ

petition is set aside with a direction to the appropriate

authority to pass a speaking order on the appellants'

representation dated 1st February, 2022 within a period of three

weeks from the date of receipt of server copy of this judgment

and order.

5. There shall be no order as to costs.

6. Urgent photostat certified copy of this order, if applied

for, be furnished to the parties expeditiously upon compliance

of all legal formalities.

(T.S. SIVAGNANAM, J)

I agree,

(HIRANMAY BHATTACHARYYA, J.)

NAREN/PALLAB(AR.C)