Parkwood Tea Exports Llp & Anr vs Union Of India & Ors
2024 Latest Caselaw 2951 Cal/2

Calcutta High Court

Parkwood Tea Exports Llp & Anr vs Union Of India & Ors on 18 September, 2024

Author: T.S. Sivagnanam

Bench: T.S. Sivagnanam, Hiranmay Bhattacharyya

                                        1


OD-15

                      IN THE HIGH COURT AT CALCUTTA
                       CIVIL APPELLATE JURISDICTION
                               ORIGINAL SIDE

                            APOT/119/2024
                           IA NO: GA/2/2024
                    PARKWOOD TEA EXPORTS LLP & ANR.
                                  VS.
                         UNION OF INDIA & ORS.


BEFORE :
THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM

And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 18th September, 2024

Appearance :

Mr. Pratyush Jhunjhunwalla, Adv.

Mr. Ramendud Agarwal, Adv.

Ms. Rishika Goyal, Adv.

...for Applicants Mr. Bhaskar Prosad Banerjee, Adv.

Mr. Abhradip Maity, Adv.

...for Customs Mr. Tapan Bhanja, Adv.

Mr. Om Narayan Rai, Adv.

...for UOI

The Court : We have heard Mr. Pratyush Jhunjhunwalla, learned

counsel appearing for the applicants.

Since we had directed Mr. Bhaskar Prosad Banerjee, learned standing

counsel and Mr. Tapan Bhanja, learned standing counsel to accept notice on

behalf of the Customs and Union of India, there appearance shall be

regularized by the Department.

This application has been filed to modify the judgment and order dated

26th April, 2024 in APOT 119 of 2024. The applicant, in sum and substance,

seeks for a direction to consider the representation dated 1 st August, 2024

given by the applicant. It appears that after the judgment was delivered, there

was slight confusion as to which authority has to decide the matter and the

applicant had been approaching the various authorities and ultimately decided

to once again approach the Central Board of Indirect Tax as well as the

Ministry of Finance.

In the light of the above, there will be a direction to the Central

Board/Central Government to consider the latest representation dated 1 st

August, 2024 along with the earlier representation dated 5 th January, 2024

and to take an appropriate decision on merits and in accordance with law

within a period of 60(sixty) days from the date of receipt of the server copy of

this order.

The appeal is thus disposed of.

The application also stands disposed of.

(T.S. SIVAGNANAM, C.J.)

(HIRANMAY BHATTACHARYYA, J.)

SN/S.Das AR(CR)