GST: Calcutta HC transfers Appeal filed in Wrong Forum, Directs to Disposal within Four Weeks [Read Order]

Entry Tax - Calcutta High Court - Taxscan

The Calcutta High Court, while disposing a writ petition, transferred an appeal filed by the assessee in a wrong forum with a direction to the first appellate authority to decide the matter within four weeks.

In the instant case, the petitioner, Supersmelt Sponge Private Limited has preferred an appeal against the order imposing penalty and confiscation of goods detained by the department. The appeal was not registered in the website. Consequently, the hardcopy of the appeal was submitted to the Commissionerate at Bolpur.

Before the Court, the petitioners pleaded to quash the confiscation proceedings and to release the vehicle.

For the department, it was contended that the appeal filed by the petitioner is before a wrong authority. The Additional Commissioner (Appeals), C.G.S.T. Commissionerate, Siliguri has jurisdiction over the subject matter. He submits that, respondent no.3 as described in the cause title does not exist. The appeal may have been received by the Commissionerate at Bolpur.

While concluding the matter, Justice Debangsu Basak said that since the petitioner has preferred an appeal, may be at a wrong forum, it would be appropriate to direct the Bolpur Commissionerate to transmit the records of such appeal to the appellate authority of Siliguri Commissionerate, within a period of seven days from date.

“The petitioner is at liberty to proceed with its appeal before the appropriate forum, in accordance with law. All the points with regard to the stay of the order impugned in the appeal proceedings are kept open to be decided in such appeal, in accordance with law. Since the owner of the vehicle is not before the Court, seeking the release of the vehicle, no order need be passed on such issue at this stage. It is expected that, the appeal is disposed of within four weeks from the date of receipt of the appeal papers,” the Court said.

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