Amal Kumar Ghosh vs Union Of India & Ors
2022 Latest Caselaw 7802 Cal

Item No.3.
               IN THE HIGH COURT OF JUDICATURE AT CALCUTTA
                       CIVIL APPELLATE JURISDICTION
                               APPELLATE SIDE
                              HEARD ON: 24.11.2022

                           DELIVERED ON:24.11.2022

                                    CORAM:

                 THE HON'BLE MR. JUSTICE T. S. SIVAGNANAM
                                      AND
         THE HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA
                              M.A.T No.310 of 2019
                                      with
                  I.A. No.CAN 1 of 2019 (Old CAN 2466 of 2019)

                              Amal Kumar Ghosh.
                                       Vs.
                              Union of India & ors.

Appearance:-

Mr. Malay Dhar,
Mr. Amal Nath Sen,
Mr. B. Sengupta                   ...                        for the appellant.

Mr. K. K. Maiti,
Mr. Bhaskar Prosad Banerjee                 ... for the CGST & CX authorities.

Mr. Tapan Bhanja                    ...                     for Union of India.


                                  JUDGMENT

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

1. This intra Court appeal is directed against the order dated

29th January, 2019 passed in W.P. No.1401(W) of 2019. The

appellant approached the Writ Court with a grievance that two

authorities are seeking to assume jurisdiction over the selfsame

subject matter. It was his further submission that the audit

commissionerate has no jurisdiction to proceed with the matter

especially after the advent of the GST regime. The learned

Single Bench has disposed of the writ petition by permitting the

Kolkata Audit -II, Commissionerate to proceed against the

petitioner. The period in issue is for the financial years

2015-2016, 2016-2017 and 2017- 2018 and the notices were issued

by the authorities during October, 2018 and the writ petition

was filed in the year 2019, which was disposed of on 29th

January, 2019.

2. By efflux of time, it would be academic for the Court to

adjudicate the correctness of the plea raised by the appellant

as to which of the authorities can assume jurisdiction. In any

event, it is not appropriate for the Audit Commissionerate to

initiate proceedings at this juncture after the advent of the

GST regime.

3. The learned senior standing counsel appearing for the

respondent would submit that the concerned commissionerate, who

has jurisdiction over the appellant will initiate appropriate

action in accordance with law. The said submission is placed on

record.

4. Accordingly, the appeal along with the connected

application are allowed and the order passed in the writ

petition is set aside with a direction to the appropriate

officer in the office of the Commissioner of Central Tax, Haldia

CGST & CX Commissionerate, Medinipur to issue notice to the

appellant clearly setting out as to what is the allegation

against the appellant.

5. On receipt of the notice, the appellant is directed to

submit his reply in which he is also at liberty to raise the

jurisdiction of the authority to initiate proceedings under the

relevant statute. After receipt of the reply and documents that

the appellant may file, the appropriate authority shall

adjudicate the matter after affording an opportunity of personal

hearing to the appellant or his authorised representative. This

direction to issue show cause notice shall be complied with

within a period of three weeks from the date of receipt of the

server copy of this judgment and order.

6. There shall be no order as to costs.

7. 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)