J. M. Sales Corporation & Anr vs The Assistant Commissioner Of ...
2022 Latest Caselaw 2746 Cal

47   11.5.2022
Sc   Ct. no.2
                                          WPA 8078 OF 2022
                                               ----------

J. M. Sales Corporation & Anr.

-vs.-

The Assistant Commissioner of State Tax, Bally & Salkia Charge Bally Circle & Ors.

Mr. Ankit Kanodia Ms. Megha Agarwal Mr. H. K. Roy.

... For the Petitioners Mr. A. Ray Mr. T. M. Siddiqui Mr. S. Mukherjee Mr. N. Chatterjee.

... For the State

Heard learned advocates appearing for the

parties.

In this writ petition, petitioner has challenged

the impugned order dated March 18, 2021 passed by

the respondent-GST authority and the order of the

appellate authority dated August 18, 2021 rejecting the

claim for refund to the petitioner on the grounds of

limitation.

Learned advocate for the petitioner submits that

the impugned order of rejection is bad in law. In

support of his contention, he has relied upon an

unreported decision of the Bombay High Court dated

January 10, 2022 passed in Writ Petition (L) No.1275

of 2021 (Saiher Supply Chain Consulting Pvt. Ltd.-vs-

The Union of India & Anr.) and also an unreported

decision of the Madras High Court dated September 28,

2021 passed in WP No.18165 of 2021 & WMP Nos.

19386 & 19389 of 2021 (M/s. GNC Infra LLP-vs-

Assistant Commissioner (Circle) Ekkatuthangal,

Commercial Tax Department) and also my order dated

February 2, 2022 passed in WPA No.950 of 2022

(Imran Javed v. Assistant Commissioner, State Tax,

Ballygunge Charge & Ors.

Considering the submission of the parties, this

writ petition being WPA 8078 of 2022 is disposed of by

setting aside the impugned order dated March 18,

2021 and the order of the appellate authority dated

August 18, 2021 with a direction upon the first

respondent concerned to consider the petitioner's

application in question afresh on merits, and not on

the point of limitation, and in accordance with law and

considering the judgments referred, by passing a

reasoned and speaking order, within eight weeks from

the date of communication of this order.

(Md. Nizamuddin, J.)