2023(09)LCX0379

Pioneer Co-operative Car Parking Servicing And Constructions Society Limited

Versus

State of West Bengal

WPA 22096 of 2023 decided on 26-09-2023

26.9.2023

WPA 22096 of 2023

Pioneer Co-operative Car Parking Servicing and
Constructions Society Limited
Vs
State of West Bengal & Ors.

Mr. Vinay Kumar Shraff,
Miss Priya Sarah Paul
                                            … For the Petitioner.
Mr. A. Ray, Ld. GP.,
Mr. T.M. Siddiqui,
Mr. T. Chakraborty
                                              … For the State.

Heard learned Advocates appearing for the parties.

By this writ petition, petitioner has challenged the impugned adjudication order dated 5th June, 2023, passed by the Adjudicating Authority under the WBGST Act, 2017 which is an appealable order, on the ground that petitioner’s representation was not properly considered and dealt with. There is a difference between non-consideration of the objection/ submission of a person at all and not properly considering and not being satisfactory to the assessee/petitioner.

Mr. Siddiqui, learned Additional Government Pleader submits that before passing the impugned order, ample opportunity of hearing was given to the petitioner and principles of natural justice was observed and the impugned order contained detailed reasons and discussion. If petitioner is not satisfied with the sufficiency of the reasons recorded by the Adjudicating Authority which is based on findings and evidence. This court in exercise of Constitutional writ jurisdiction under Article 226 of the Constitution of India cannot act as an Appellate Authority and substitute the reasoning and findings of the Adjudicating Authority with its own. Furthermore, the impugned order is an appealable order and it is not a case of the petitioner that the alternative remedy available to the petitioner is not speedy and efficacious.

In view of the discussion made above, I am not inclined to interfere with the impugned adjudication order. However, since Constitutional validity of retrospective amendment to Rule 61 of the WBGST Rules, 2017 has been challenged in this writ petition, this writ petition will be heard only on this issue upon exchange of affidavits by the parties.

Respondents are directed to file affidavit-in-opposition within four weeks. Petitioner to file reply thereto, if any, within two weeks thereafter.

List this matter for final hearing in the monthly list of December, 2023 before the appropriate Bench.

At the time of hearing, parties should be ready with the short written notes of arguments.

Pendency of this writ petition will not be a bar on the part of the petitioner to file the appeal against the impugned adjudication order which has not been interfered in view of availability of alternative remedy, within 30 days from date and if such appeal is filed within the time stipulated herein, the Appellate Authority will consider and dispose of the same on merits without raising the point of limitation.

(Md. Nizamuddin, J.)