2021 (11) TMI 1054 - HC - GST

Seeking reply of letter addressed to the petitioner - HELD THAT - This writ petition is disposed of by giving liberty to the petitioner to give reply to the letters issued by the respondent concerned within a fortnight from date and if such reply is filed by the petitioner within the stipulated time respondent concerned shall consider the same in accordance with law and take a final decision within four weeks from such reply and communicate the same to the petitioner. The writ petition disposed off.

Summary

Issues:
Challenge to impugned letters dated 24th February, 2021 and 22nd March, 2021 issued by Superintendent, Range-III/respondent No.6.

Analysis:
The High Court of Calcutta, in the case at hand, dealt with a writ petition challenging letters dated 24th February, 2021 and 22nd March, 2021 issued by the Superintendent, Range-III/respondent No.6. The Court noted that two letters dated 22nd March, 2021 were addressed to the petitioner, forming the basis of the challenge. During the proceedings, Mr. Kundalia, the learned advocate for the respondent, suggested that the petitioner should respond to the aforementioned letters. Consequently, the Court disposed of the writ petition by granting liberty to the petitioner to reply to the letters within a fortnight. It was further directed that if the reply is filed within the stipulated time, the respondent shall consider it in accordance with the law and make a final decision within four weeks from the receipt of the reply. The communication of the final decision to the petitioner was also mandated. Importantly, the Court emphasized that the respondent must record reasons and pass a speaking order while deciding on the reply to the letters. The writ petition, numbered WPA 15695 of 2021, was ultimately disposed of by the High Court of Calcutta.