Surajit Adhikary v. Superintendent Range Iii Of Barrackpore Division Kolkta North Commissionerate And ORS

04-04-2022 Item No.16 Subrata

IN THE HIGH COURT AT CALCUTTA

Constitutional Writ Jurisdiction Appellate Side WPA No.4257 of 2022 Surajit Adhikary -vsSuperintendent, Range-III of Barrackpore Division, Kolkata North Commissionerate & Ors.

Mr. Boudhyan Bhattacharyya Ms. Sretapa Sinh Mr. Soumyajyoti Chandra ...for the petitioner Ms. Rajni Singh Dev ...for the Union of India Mr. Vipul Kundalia Ms. Ekta Sinha Mr. Anurag Roy ...for CGST Heard learned advocates appearing for the respective parties.

In this writ petition, petitioner has raised the grievance that his representation dated January 15, 2020 (Annexure P5, p.55) relating to short payment of service tax of amount in question is pending before the authority concerned and has not been disposed of till date. Mr Kundalia, learned advocate appearing for CGST, submits that such representation is not liable to be considered under the law, since petitioner is not eligible to make the claim made in the aforesaid representation. I am of the view that even if the representation/ application of the petitioner is not liable to be considered under the law, respondent authority should not have sit tight over the same and should have disposed of the same communicating the reason for not considering such representation.

Considering the submission of the parties, this writ petition being WPA No.4257 of 2022 is disposed of by directing the authority concerned to consider and dispose of the petitioner's representation dated January 15, 2020 strictly in accordance with law, within eight weeks from the date of communication of this order.

It is clarified that this court has not gone into the merits of the petitioner's representation and that the respondent concerned, while considering the representation, shall act in accordance with law. [Md. Nizamuddin, J]