Jyote Motors Bengal Private ... vs Additional Director
2023 Latest Caselaw 2141 Cal

Item No. 04.

            IN THE HIGH COURT OF JUDICATURE AT CALCUTTA
                     CIVIL APPELLATE JURISDICTION
                            APPELLATE SIDE

                           HEARD ON: 30.03.2023

                         DELIVERED ON: 30.03.2023

                                 CORAM:

              THE HON'BLE MR. JUSTICE T.S. SIVAGNANAM
                                AND
         THE HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA


                             MAT 563 of 2023
                                   with
                          I.A. NO. CAN 1 of 2023


                 Jyote Motors Bengal Private Limited & anr.
                                       vs.
      Additional Director, Directorate General of Goods & Services Tax
                   Intelligence Kolkata Zonal Unit & ors.


Appearance:-

Mr. Vinay Kumar Shraff
Ms. Priya Sarah Paul
                                               ... for the appellant

Mr. T. M. Siddiqui
Mr. D. Ghosh
Mr. D. Sahu
                                               ... for the State

Mr. Bhaskar Prosad Banerjee
Mr. Tapan Bhanja


                                JUDGMENT

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

1. We have heard the learned counsel for the parties. After hearing the

learned counsel for the parties for a considerable length of time, the prayers

sought for by the learned counsel for the appellants to withdraw the writ petition

with a liberty to file a fresh writ petition appears to be reasonable and acceptable.

This is more so because the appellant seeks to challenge the order in original

dated 11th January, 2023 which was passed much after filing of the writ petition.

For such purpose, applications were filed for addition of parties and to modify

certain portion of the prayers sought for in the writ petition which have all been

disposed of by the impugned order passed by the learned Single Bench.

2. In the light of the prayer made by the learned counsel for the

appellant, the appellant is granted liberty to withdraw WPA 16773 of 2022 with a

liberty to file a writ petition with comprehensive prayers. Learned counsel for the

appellants submitted that the respondent department should not proceed further

pursuant to the order in original. The order in original was passed on 11 th

January, 2023 and received by the appellants a couple of days thereafter.

Calculating the period of limitation for filing an appeal, if the appellants had

chosen such a remedy, the time would expire much after 10 th April, 2023.

Therefore, in any event, the respondent department cannot take any coercive

action against the appellants/assesses within the period of limitation stipulated

under the Act within which time the aggrieved assessee can avail an alternate

remedy provided under the Act. Therefore, we are of the view that the appellants

are granted liberty to file a fresh writ petition and if the same is done within the

period of 10 days from the date of receipt of the server copy of this order, till then

the respondent department shall not initiate any coercive action against the

appellants. It is made clear that Court has not examined the merits of the

contentions, which were raised by the appellants in this appeal or in the writ

petition, are left open.

3. In the result, the appeal stands disposed of. Consequently, the

application being CAN 1 of 2023 stands disposed of and the writ petition stands

dismissed as withdrawn with liberty to the appellants to file a fresh writ petition

within the time limit taking all the points raised in the writ petition as well as

other points which may be available to the parties.

(T.S. SIVAGNANAM, J.)

I agree.

(HIRANMAY BHATTACHARYYA, J.)

RP/AN(AR.CT.)