Calcutta High Court (Appellete Side)
M/S. Pankaj Plastic Industries Private ... vs The Additional Commissioner on 8 October, 2024
Author: T.S. Sivagnanam
Bench: T.S. Sivagnanam
Form No. J.(2)
Item No. 06
IN THE HIGH COURT OF JUDICATURE AT CALCUTTA
CIVIL APPELLATE JURISDICTION
APPELLATE SIDE
HEARD ON: 08.10.2024
DELIVERED ON: 08.10.2024
CORAM:
THE HON'BLE CHIEF JUSTICE T.S. SIVAGNANAM
AND
THE HON'BLE MR. JUSTICE BIVAS PATTANAYAK
M.A.T. 1987 of 2024
With
I.A. No. CAN 1 of 2024
M/s. Pankaj Plastic Industries Private Limited & Anr.
Vs.
The Additional Commissioner, CGST & CX, Howrah
Commissionerate & Ors.
Appearance:-
Mr. Ankit Kanodia
Ms. Megha Agarwal
Mr. Piyush Khaitan .........for the appellants
Mr. Uday Shankar Bhattacharya
Mr. Tapan Bhanja ..........for the CGST Authority
Mr. Prithu Dudhoria ............for the Union of India
JUDGMENT
(Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.)
1. This intra-Court appeal filed by the writ petitioners is directed against an
interim order dated October 1, 2024 in W.P.A. 21427 of 2024. In the said
writ petition, the appellants had challenged a show-cause notice dated July
31, 2024. The learned Single Bench by the impugned order had directed
the appellants to submit their response to the show-cause notice and the
proper officer was directed to proceed with the matter after giving an
opportunity of hearing to the writ petitioners in accordance with law. It was
also made clear that the decision, if any, to be taken by the proper officer
shall abide by the result of the writ petition.
2. The learned advocate for the appellants would strenuously contend that if
the proper officer adjudicates the show-cause notice and passes an order
confirming the demand made in the show-cause notice, the revenue
implication will be very high and the amount proposed in the show-cause
notice is much higher than the net worth of the appellants/company.
3. In any event, the learned Single Bench has protected the interest of the
appellants/writ petitioners that the decision, if any, to be taken by the
proper officer shall abide by the result of the writ petition. Furthermore, the
learned Single Bench, taking note of the higher revenue involved, has
directed the matter to be listed in the supplementary list on November 20,
2024.
4. Therefore, we do not find any ground to interfere with the said order.
However, we add the following directions to the impugned order so that
both, the interest of the appellants as well as the revenue are protected.
5. The proper officer shall comply with the directions issued by the learned
Single Bench and if he passes an order, the said order shall be placed
before the learned Single Bench in the hearing to be held on November 20,
2024.
6. In the light of the above order, the appeal and the connected application
(I.A. No. CAN 1 of 2024) are disposed of.
7. No costs.
8. 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)
CHIEF JUSTICE
I agree.
(BIVAS PATTANAYAK, J.)
Pallab/S. Banerjee AR(Ct.)
