2021 (12) TMI 1000 - HC - GST

Validity of impugned order of final intimation - non-compliance of the statutory formalities under Section 61 read with Rule 99 of the West Bengal GST Acts and Rules as well as Sections 73,74 and 75 of the West Bengal GST Act, 2017 - HELD THAT - Learned Advocate appearing for the respondent is not in a position at present to contradict the aforesaid allegations of the petitioner, which is substantiated from record and which are part of this writ petition. The petitioner has been able to make out a prima facie case for interim order in the matter as well as issues involve in this writ petition require affidavit from the respondents for final adjudication. Matter to appear for final hearing on 15th January, 2022.

Summary

Issues involved:
Challenge to final intimation order on grounds of jurisdiction and noncompliance with statutory formalities under West Bengal GST Acts and Rules.

Analysis:
The petitioner challenged the final intimation order dated 18th March, 2021, issued by the Assistant Commissioner, State Tax, Bureau of Investigation (South Bengal/Respondent No.3) on the basis of jurisdictional issues and noncompliance with statutory formalities under Section 61 read with Rule 99 of the West Bengal GST Acts and Rules, as well as Sections 73, 74, and 75 of the West Bengal GST Act, 2017. The learned Advocate for the respondent did not contest the petitioner's allegations, which were supported by the record and part of the writ petition.

Upon considering the submissions of both parties and examining the record, the court found that the petitioner had established a prima facie case for an interim order. The issues raised in the writ petition were deemed to require an affidavit from the respondents for final adjudication. Consequently, the court directed the respondents to file an affidavit-in-opposition by 20th December, 2021, and allowed the petitioner to file a reply by 4th January, 2022. The matter was scheduled for final hearing on 15th January, 2022.

Furthermore, the court ordered that the concerned respondent should refrain from taking any coercive action against the petitioner based on the impugned notice dated 18th March, 2021, until 28th January, 2022, or until further orders, whichever came first. Additionally, both parties were instructed to prepare short written notes of argument for the hearing.

In conclusion, the judgment addressed the challenges to the final intimation order on jurisdictional and statutory compliance grounds, granted interim relief to the petitioner, and set a timeline for the submission of affidavits and the final hearing of the matter.