Shailesh Kumar Jaiswal vs State Of West Bengal & Ors
2022 Latest Caselaw 4153 Cal

Form No. J(2)

              IN THE HIGH COURT AT CALCUTTA
                    Constitutional Writ Jurisdiction
                            Appellate Side

Present:
The Hon'ble Justice T.S.Sivagnanam
              And
The Hon'ble Justice Bivas Pattanayak

                          M.A.T. 920 of 2022
                                  with
                          IA no. CAN 1 of 2022

                         Shailesh Kumar Jaiswal
                                   Vs.
                       State of West Bengal & Ors.

For the Appellant                Mr. Nilotpal Chowdhury,

For the State                    Mr. Anirban Ray, Ld. GP.
                                 Mr. T. M. Siddiqui, Ld. AGP,
                                 Mr. S. Mukherjee,
                                 Mr. D. Ghosh,

Heard on            : 12.07.2022.

Judgment on         : 12.07.2022.


T.S.Sivagnanam, J.

With the consent of the parties, the appeal and the application are

taken up for hearing together.

Heard the learned counsel for both the parties.

The appellant is the writ petitioner who is aggrieved by the order

dated 14.06.2022 in WPA 10062 of 2022. In WPA 10062 of 2022 the

appellant was primarily aggrieved by the action of the respondent authority in

blocking his input tax credit by letter dated 25.04.2022. The appellant stated

that in spite of representation dated 30th April, 2022 as well as reply dated

14.04.2022 to the show-cause notice the authority has not passed any order as

a result of which the appellant has been put to great prejudice.

In our considered view, the learned single Judge was right in

directing the authority to take a decision in the matter since it will be too

premature for a writ court to adjudicate into the factual position before the

authority could take a decision in the matter.

Therefore, while affirming the order passed by the learned writ court

as well we slightly modify the direction issued in the writ petition. In the

result, the appeal is disposed of by directing the concerned respondent to

consider the appellant's representation dated 30th April, 2022 and pass orders

as regards the prayer made for unblocking the input tax credit ledger and such

order shall be passed by the concerned authority as expeditiously as possible,

but not later than 21st July, 2022. It is, thereafter, the concerned authority

shall consider the reply to the show-cause notice and adjudicate the show-

cause notice after affording an opportunity of personal hearing to the

authorised representative of the assessee either physically or through video

conference.

We grant liberty to the appellant to submit additional representation

as the appellant seeks to rely upon certain decision and such representation

shall be given to the authority not later than 14th July, 2022.

      (Bivas Pattanayak, J.)                                  (T.S.Sivagnanam, J.)




KOLE/S. Banerjee
Assistant Registrars (Court)