M/S. Lgw Limited vs The Assistant Commissioner
2023 Latest Caselaw 3930 Cal

19.06.2023.

p.b.

Sl. No.28-30.

WPA 12130 of 2023 With WPA 13253 of 2023 with WPA 13689 of 2023

M/s. LGW Limited Vs.

The Assistant Commissioner, Service Tax Division-II, (Presently designated as the Assistant Commissioner, Bidhannagar Division, Kolkata North CGST & CX Commissionerate) & Ors.

Mr. Somnath Ganguli, Mr. Sukalpa Seal, Mr. Bhaskar Sengupta, Ms. Priyamvaqda Singh.

........for the petitioner.

Mr. U. S. Bhattacharya, Mr. Tapan Bhanja.

........for the CGST authority. Mr. K. P. Chatterjee.

........for the UOI.

Heard learned advocates appearing for the parties.

By this writ petition, petitioner has challenged the

impugned order dated 22nd March, 2023 passed by the

Customs, Excise & Service Tax Appellate Tribunal, Kolkata

on the order of remand made by the Hon'ble Division

Bench of this Court by the order dated 1st December, 2022

in MAT No.1663 of 2022 by directing the learned Tribunal

to consider afresh the appeal in question filed by the

petitioner which was dismissed on the ground of

limitation, by taking note of the observation of the Hon'ble

Division Bench more particularly about the fact that the

department for the earlier period i.e. from April, 2008 to

September, 2008 has accepted the classification adopted

by the petitioner on the specified services, while

considering for condonation of delay in filing the appeal in

question. I have perused the aforesaid impugned order of

the Tribunal dated 22nd March, 2023 and on perusal of the

same, I do not find a single word in the aforesaid

impugned order with regard to specific direction of the

Hon'ble Division Bench of this Court dated 1st December,

2022 where the tribunal was specifically asked to take the

aforesaid observation which was made by the Hon'ble

Division Bench of this Court in paragraph 13 of the said

order to consider the earlier period in question relating to

which the department has accepted the classification

adopted by the petitioner in his specified services.

Considering the facts and circumstances of the case

as appears from record and submission of the parties, I

am of the view that the aforesaid impugned order is in

total non-application of mind and is non speaking order

and I am also of the view that no useful purpose will be

served in keeping the writ petition pending and the matter

should be remanded back to the sales tax authority

tribunal to pass a fresh order after taking into

consideration the observation made by the Hon'ble

Division Bench of this Court in paragraph 13 of the

aforesaid judgment dated 1st December, 2022.

With this observation and direction, these writ

petitions being WPA 12130 of 2023, WPA 13253 of 2023

and WPA 13689 of 2023 are disposed of.

(Md. Nizamuddin, J.)