Soumen Mondal Prop. Of M.S. Shree Ganesh Motors v. Dy. Com. State Tax, Bi, S. Bengal Head Qur. And ORS.

22.09.2021 p.b.

Sl. No.8.

W.P.A. 6754 of 2021 Sri Soumen Mondal, Proprietor of M/s. Shree Ganesh Motors.

Vs.

The Deputy Commissioner, State Tax, BI, South Bengal Head Quarters & Ors.

(Via Video Conference) Mr. Shobhantanu Bhattacharyya.

.....for the petitioner.

Mr. A. Ray, Mr. T. M. Siddiqui, Mr. D. Ghosh.

......for the State.

In this matter, petitioner has challenged the impugned order of seizure of goods in question dated 13th September, 2020 and the notice dated 5th November, 2020 issued by the respondent State GST authority concerned. On perusal of the writ petition, I find that for redressal of his grievance, petitioner has made several representations from time to time before the respondents and also against the impugned show-cause notice and the last objection/ representation is on 13th November, 2020 as appears at page 29 of the writ petition.

Considering these facts, I am inclined to dispose of the writ petition by directing the Deputy Commissioner State Tax/respondent no.1 to consider and dispose of the aforesaid representation dated 13th November, 2020 in

accordance with law and by passing a reasoned and speaking order and after giving an opportunity of hearing to the petitioner or his authorised representatives within six weeks from the date of communication of the order and shall communicate his decision to the petitioner within one week thereafter.

It is recorded that this Court has not gone into the merit of the case and the respondent concerned while disposing the aforesaid representation shall act strictly in accordance with law.

Petitioner shall be entitled to take all the points before the respondent authorities concerned while disposing of this writ petition.

The writ petition being WPA 6754 of 2021 is disposed of.

(Md. Nizamuddin, J.)