M/S Imperial Agencies Pvt Ltd(M/S Hotel Sentinel) v. The Additional Commissioner Of Utgst, A And N Commissionerate And ORS
IN THE HIGH COURT AT CALCUTTA
[ CIRCUIT BENCH AT PORT BLAIR ] ...
WPA/776/2023 M/s. Imperial Agencies Pvt. Ltd. ... Petitioner Vs.
The Additional Commissioner of UTGST, Andaman & Nicobar Commissionerate and Ors.
... Respondents Mr. Prasenjit Das Mr. Bhaskar Sengupta ...for the Petitioner (Through Virtual Mode) Mr. Shatadru Chakraborty Mr. Dibesh Dwivedi ...for the Respondent nos.1, 2 and 3 September 04, 2024 (M.A.Mobin) Item No.13 Learned Advocate for the Petitioner and learned Advocate for the Respondent nos.1, 2 and 3 are present. Learned Advocate for the Respondent nos.1, 2 and 3 has submitted a notification dated 1st August, 2024 wherein it is stated that in exercise of power conferred under Section 3 of the Union Territory Goods and Service Tax Act, 2017 and all powers enacting him in this behalf, the Lieutenant Governor (Administrator), Andaman and Nicobar Islands is pleased to appoint Commissioner (UTGST) as Commissioner (Appeals). As there is an Appellate Authority in the interest of justice it would be proper to refer the Writ Petitioner to the Appellate Authority
for redressal of his grievances. Thus this Writ Petition stands disposed of.
The Petitioner is granted opportunity to file the statutory appeal within six weeks from date upon making deposit of the statutory amount provided under Section 107 of Central Goods and Revenue Taxes Act, 2017 and upon compliance of the necessary formalities.
It is however made clear that this Court has not entered into the merits of this case and all points are left open to be agitated before the Appellate Authority. As the Writ Petitioner is granted six weeks time to prefer the Appeal no coercive action be taken against the Writ Petitioner during this period.
It is further clarified that as this matter was pending before this Court delay if any in preferring the Appeal beyond statutory period should be condoned.
Parties are to act on a server copy of this order duly collected from the official website of the Hon'ble High Court at Calcutta.
(Biswaroop Chowdhury, J.)