2022 (9) TMI 1200 - HC - GST

Maintainability of petition - availability of alternative remedy or not - Section 107(1) of the West Bengal Goods and Services Tax Act, 2017 - HELD THAT - No useful purpose would be served in keeping the writ petition pending and the suggested direction would not only take care the interest of the appellants but also would safeguard the interest of revenue. Accordingly, the appeal and the writ petition are disposed of with the directions imposed. The appellants are directed to file a statutory appeal within a period of 30 days from the date of receipt of the server copy of this judgment and order and remit 10% of the disputed tax along with the appeal memorandum. Upon such payment of the 10% of the disputed tax and filing the appeal, the Assistant Commissioner of Revenue shall address the appellants bankers and keep in abeyance the garnishee notice so as to enable the appellants to operate their bank account. Application disposed off.

Summary

Issues:
1. Condonation of delay in filing the appeal.
2. Grant of interim direction in an intra Court appeal challenging a revenue order.
3. Relief sought regarding debiting of amount from electronic credit ledger and garnishee notice issued to bankers.
4. Directions for filing statutory appeal, remitting disputed tax, and addressing the bank account issue.
5. Liberty granted to file application for recrediting the debited amount.
6. Timeframe for disposal of appeal by appellate authority.
7. Permission to file appeal in physical format due to court directions.

Condonation of Delay in Filing the Appeal:
The Court considered an application to condone a delay of 109 days in filing the instant appeal. After hearing both parties, the Court found the reasons in the affidavit satisfactory and thus condoned the delay, allowing the application.

Grant of Interim Direction in Intra Court Appeal:
The intra Court appeal challenged an order declining interim direction and directing the respondents to file an affidavit-in-opposition. The appellants sought relief against an order by the Assistant Commissioner of Revenue, which had an available appellate remedy. The Court noted the lockdown as the reason for not availing the statutory appeal. Considering the circumstances, the Court disposed of the appeal and the writ petition with specific directions.

Relief Sought Regarding Debiting of Amount and Garnishee Notice:
The appellants raised concerns about the debiting of the amount from their electronic credit ledger and the issuance of a garnishee notice to their bankers, preventing them from operating their bank account. The Court, after hearing the submissions, directed the appellants to file a statutory appeal within 30 days, remit 10% of the disputed tax, and provided instructions to address the bank account issue.

Directions for Filing Statutory Appeal and Addressing Bank Account Issue:
The Court directed the appellants to file a statutory appeal within a specified timeframe, remit a portion of the disputed tax, and ordered the Assistant Commissioner of Revenue to keep the garnishee notice in abeyance to enable the appellants to operate their bank account. The appellants were also given liberty to file an application for recrediting the debited amount.

Timeframe for Disposal of Appeal by Appellate Authority:
The appellate authority was instructed to afford a personal hearing to the appellants, dispose of the appeal expeditiously, preferably within 8 weeks from the conclusion of the personal hearing. The Court clarified that due to its directions, the appellants could not file an appeal in electronic format.

Permission to File Appeal in Physical Format:
Due to the Court's directions, the appellants were permitted to file the appeal petition in physical format, with a specific note that this direction should not be considered a precedent. The appeal and the connected application were disposed of, with no order as to costs.

This detailed analysis covers the various issues addressed in the judgment, providing a comprehensive overview of the Court's decisions and directions on each matter.