Facts
The petitioner challenged an order dated 12 February 2025 passed by the State Appellate Authority under the WBGST Act, in proceedings arising from an adjudication order passed by Central Authorities under the CGST Act, 2017.
Source reference: para. 1; paras. 3–4The petitioner contended that the appeal should have been decided by the competent Central Appellate Authority.
Source reference: paras. 3–4The CGST Authorities, the Union of India and the State did not oppose remand on grounds of propriety and consistency.
Source reference: paras. 3–6Issues
Whether a State Appellate Authority under the WBGST Act may adjudicate an appeal arising from an adjudication order passed by a proper officer under the CGST Act, 2017.
Source reference: para. 2Whether the challenged order should be set aside and the appeal remanded to the competent Appellate Authority under the CGST Act, 2017.
Source reference: paras. 5–7Law Applied
The judgment identifies no specific statutory provision or precedent as the basis for its decision.
Source reference: paras. 3–7It proceeds on the principles of propriety and consistency, accepting that, where the adjudication order was passed by the Central Authority, the appeal should be heard and decided by the competent Appellate Authority under the CGST Act, 2017.
Source reference: paras. 3–7Reasoning
The Court noted that the adjudication order had been passed by Central Authorities, while the challenged appellate order had been made by the State Appellate Authority.
Source reference: paras. 1–2The petitioner sought remand to the competent Central Appellate Authority, and the Central Authorities, the Union and the State did not oppose that relief.
Source reference: paras. 5–6On grounds of propriety and consistency, the Court set aside the challenged order and remanded the appeal, leaving all points open for determination by the competent authority.
Source reference: paras. 7, 9Holding
The Court set aside the order dated 12 February 2025 and remanded the appeal to the Appellate Authority under the CGST Act, 2017.
It directed that the appeal be disposed of by a reasoned order within eight weeks of communication of the judgment, after giving the petitioner a personal hearing, and that the decision be communicated within one week thereafter.
Source reference: para. 8All points were left open, and the petitioner was directed not to seek unnecessary adjournments.
Source reference: para. 9The writ petition was disposed of.
Source reference: para. 10Original Court PDF
ASP PRIVATE LIMITEDvsJOINT COMMISSIONER OF REVENUE, APPELLATE AUTHORITY HOWRAH CIRCLE WEST BENGAL AND ORS.
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