L. Madanlal (Aluminium) Limited vs The Additional Commissioner Of
2023 Latest Caselaw 4265 Cal

17.07.2023.
    PB
Sl. No.8.

              WPA 14424 of 2023


              L. Madanlal (Aluminium) Limited
                        Vs
              The Additional Commissioner of
              Central Tax, CGST, Howrah
              commissionerate & Ors.



              Mr. Arnab Chakraborty,
              Mr. Aniket Chaudhury.
                           ... For the Petitioner.
              Mr. Kaushik Dey,
              Mr. Abhradip Maity.
                          .....for the respondents.

Heard learned advocates appearing for the

parties.

By this writ petition, petitioner has challenged

the impugned adjudication order in original dated 30th

March, 2023, which has been passed on the basis of a

proceeding initiated by issuing a show-cause notice

issued on 23rd April, 2008 that is almost 15 years back

and the explanation of the department for such delay

as appears in the impugned order is solely on

technical ground which, prima facie, appears to this

Court not at all a proper explanation and such action

of the respondent authority in finalising an

adjudication after a lapse of 15 years is unlawful and

arbitrary and not sustainable in law.

Learned advocate appearing for the petitioner in

support of his contention submits that the impugned

order in original is not sustainable in law and has

relied on three decisions - (i) ATA Freight Line (I) Pvt.

Ltd. Vs. Union of India reported in (2022) 1 Centax 32

(Bcom.), ii) Meghmani Organics Ltd. Vs. Union of India

reported in 2019 (368) E.L.T. 433 (Guj.) and Tablets

(India) Ltd. Vs. Assistant Commissioner, Chennai

reported in 2018 (11) GSTL 162 (Mad.).

Mr. Dey, learned advocate appearing for the

respondents could not convince this Court from his

argument on the aforesaid allegation of the petitioner

regarding finalization of an adjudication after a lapse

of 15 years from the date of show-cause notice by

sitting over the show-cause notice since 2009 and all

on a sudden issuing notice hearing in the aforesaid

impugned adjudication proceeding on 2nd March,

2023.

Considering the facts and circumstances of the

case and submission of the parties and the ratio laid

down in the aforesaid judgments cited by learned

advocate appearing for the petitioner, I am of the

considered view that petitioner has been able to make

out a prima facie case of the interim order and I am

also of the view that respondents should be given an

opportunity to file affidavit in opposition to meet the

allegations of the petitioner.

Let the respondents file affidavit in opposition

within four weeks; petitioner to file reply thereto, if

any, within two weeks thereafter.

List the matter for final hearing in the monthly

list of November, 2023.

There will be stay of the impugned adjudication

order dated 30th March, 2023 till the disposal of this

writ petition.

( Md. Nizamuddin, J.)