Santosh Kumar Ghosh v. Sales Tax Officer,Krishnanagar Charge And ORS

6.7.2021 ks WPA 9771 of 2021 sl. 18 Santosh Kumar Ghosh Vs.

Sales Tax Officer, Krishnanagar Charge & Ors. Mr. Vinay Shraff, Mr. Himangshu Kumar Ray ... For the Petitioner.

Mr. A. Ray, Ld. GP., Mr. S. Mukherjee, Mr. Debasish Ghosh ... For the State.

Heard learned Advocate for the parties.

The facts involved in brief in this case is that a show-cause-notice dated 18th January, 2021 was issued to the petitioner and the petitioner gave reply to the said show-cause-notice by his letter dated 27th January, 2021 to the Deputy Commissioner of State Tax, West Bengal Krishnanagar Charge, Nadia as appears at page 100 being Annexure P-11 to the writ petition. It is the grievance of the petitioner that till date his such reply dated 27th January, 2021 has not been considered and disposed of.

Learned Advocate for the State respondents submits that the said Deputy Commissioner of State Tax is not the appropriate authority to consider the aforesaid reply and redress the grievance of the petitioner and the appropriate authority is GST Network, represented by its Chairman/respondent

No.4 and the said representation has already been forwarded to the respondent No.4.

Considering the submissions of the parties, this writ petition is disposed of by directing the respondent No.4 to consider and dispose of the aforesaid representation of the petitioner at page 100 being Annexure P-11 of the writ petition in accordance with law within six weeks from the date of communication of this order by passing a reasoned and speaking order and after giving an opportunity of hearing, if the petitioner seeks such opportunity.

Let it be recorded that this court has not gone into the merits of the case and the respondent concerned is free to decide the case strictly on merit.

WPA 9771 of 2021 is disposed of.

( Md. Nizamuddin, J. )