Calcutta High CourtWPA/2418/2019disposed

Besco Limited (Wagon Division & ANR v. Union Of India & ORS

2022-02-08Hon'Ble Justice Md. Nizamuddin2 pages

08-02-2022 Item No.18 Subrata

IN THE HIGH COURT AT CALCUTTA

Constitutional Writ Jurisdiction Appellate Side WPA No.2418 of 2019 BESCO Limited (Wagon Division), (Unit No.II) & Anr. -vsUnion of India & Ors.

Mr. Jishnu Saha Mr. Dhirendranath Sharma Mr. Sushovit Dutt Majumder Ms. Mini Agarwal ...for the petitioners Mr. Uday Shankar Bhattacharya ...for CGST & CE Mr. Tapan Bhanja ...for the Union of India Heard learned advocates appearing for the parties. In this writ petition, petitioners have challenged the impugned notice dated August 20, 2018 (Annexure P10, p.162) issued by the Assistant Commissioner of CGST & CX, Bishnupur Division, Kolkata South Commissionerate, Kolkata under section 11(2)(i) of the Central Excise Act, 1944; and in response to the said impugned notice, petitioners have filed an objection on September 6, 2018 being Annexure P13, p.166 to the writ petition. Thereafter, petitioners have made another detailed objection/representation against the aforesaid impugned notice on November 16, 2018 (Annexure P20, p.178).

It is the case of the petitioners that the respondent authority concerned is sitting tight over the said representation/objection by not disposing of the same. Considering the submission of the parties, this writ petition being WPA No.

Commissioner of CGST and CX to consider and dispose of the petitioners' representation dated November 16, 2018 in accordance with law and by passing a reasoned and speaking order and after giving an opportunity of hearing to the petitioners or their authorised representative, within six weeks from the date of communication of this order. The petitioners are entitled to take all the points taken in the writ petition before the respondent authority concerned at the time of hearing.

Since this writ petition is disposed of at the motion stage without calling for affidavits from the respondents, the allegations contrary to records shall be deemed to have been denied by the respondents.

[Md. Nizamuddin, J]