Vijander Kumar Goel vs State Of West Bengal & Ors
2022 Latest Caselaw 8422 Cal

Item No.12.
               IN THE HIGH COURT OF JUDICATURE AT CALCUTTA
                       CIVIL APPELLATE JURISDICTION
                                APPELLATE SIDE
                               HEARD ON: 16.12.2022

                             DELIVERED ON:16.12.2022

                                      CORAM:

                 THE HON'BLE MR. JUSTICE T. S. SIVAGNANAM
                                       AND
           THE HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA
                              M.A.T No.1653 of 2022
                                       with
                              I.A. No.CAN 1 of 2022

                            Vijander Kumar Goel
                                     Vs.
                         State of West Bengal & Ors.

Appearance:-

Ms. Sweta Mukherjee,
Mr. Arup Sarkar                          ...                for the appellant.

Mr. T. M. Siddique,
Mr. Debasish Ghosh,
Mr. D. Sahu                                    ....               for the State.

                                   JUDGMENT

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

1. This intra- Court appeal filed by the writ petitioner is

directed against the order dated 25th August, 2022 in WPA

No.17393 of 2022. The appellant was aggrieved by the order

passed by the authority dismissing the appeal filed by the

appellant under Section 84 of the WBVAT Act and under Section

9(2) of the CST Act, 1956 primarily on the ground that the

mandatory pre-deposit of 15% of the disputed tax was not made.

2. The appellant's contention is that till the appellant

received the garnishee order, they were not aware that the

appeal was rejected.

3. In our considered view, such a plea cannot be raised by the

appellant because unless and until the mandatory pre-deposit is

complied with, there is no appeal in the eye of law. Having

realised the factual position, now the appellant is ready and

willing to effect the pre-deposit so as to enable the appellant

to pursue the appeal on merits.

4. One difficult, which has been expressed by the learned

Advocate for the appellant is that the appellant's bank account

has been attached and therefore, unable to draw any money from

the bank to effect the pre-deposit.

5. In the light of the above, the following directions will

meet the ends of justice.

6. The appeal stands disposed of with the direction to the

respondent to forthwith lift the order of attachment of the

appellant's bank account with a further direction to the

appellant to effect the mandatory pre-deposit within a period of

three working days from the date on which the bank attachment is

lifted and if the same is complied with, the appellate authority

shall restore the appeal to its file and number and the appeal

be heard on merits and in accordance with law and be disposed of

by passing a reasoned order.

7. In the light of the above direction, it goes without saying

that the order of dismissal of the appeal stands recalled and

the appeal is restored to the file and number of the appellate

authority.

8. There shall be no order as to costs.

9. 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)