ARCL ORGANICS LTD vs. COMMISSIONER OF INCOME TAX, CENTRAL - I

PDF · subscribers
ITA/778/2004HC CalcuttaWBCHCO005564200431 January 2025Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the appeal on the ground that the appellant had availed the benefit under the V.S.V.S. Scheme and the matter had been resolved. The Court recorded the submission made by the appellant's counsel. The substantial questions of law that were suggested in the appeal were expressly left open and not decided on merits. Therefore, no principle can be derived from this judgment for future cases regarding the substantive issues of the appeal.

What were the facts?

The appellant, ARCL Organics Ltd, filed an appeal (ITA/778/2004) before the High Court at Calcutta against an order passed by the Commissioner of Income Tax, Central - I. The matter was listed under the caption “To Be Mentioned”. The learned Advocate for the appellant submitted that the appellant had availed the benefit under the V.S.V.S. Scheme and the matter had been resolved. The Court recorded this submission.

What were the issues?

The High Court was to decide the appeal filed by ARCL Organics Ltd against the Commissioner of Income Tax, Central - I. However, the judgment does not explicitly state the substantial questions of law that were to be decided. The appellant's counsel submitted that the matter was resolved under the V.S.V.S. Scheme. The revenue's contentions are not recorded in the judgment. The substantial questions of law suggested were left open by the Court.

AI-generated summary — verify with the full judgment below

Od suppl. 1 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE

ITA/778/2004 ARCL ORGANICS LTD VS COMMISSIONER OF INCOME TAX, CENTRAL - I

BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE HIRANMAY BHATTACHARYYA DATE : January 31, 2025. Appearance :

Mr. Ananda Sen, Adv. ..for appellant Mr. Om Narayan Rai, Adv. Mr. Soumen Bhattacharjee, Adv. …for respondent

The Court: - We have heard the learned Counsel for either sides. This matter has been listed under the caption “To Be Mentioned”. It is submitted by the learned Advocate for the appellant/assessee that the appellant/assessee has availed the benefit under the V.S.V.S. Scheme and the matter has been resolved. Recording the said submission the appeal stands disposed of on the said ground. The substantial questions of law suggested are left open.

. (T.S. SIVAGNANAM) CHIEF JUSTICE

(HIRANMAY BHATTACHARYYA, J.) pkd/GH.

Latest GST High Court judgments

Search GST case law →