Kayavlonimpex Private Limited vs Union Of India Through The ...
2021 Latest Caselaw 9128 Bom

                                                                 18.WPLNo.125622021

      IN THE HIGH COURT OF JUDICATURE AT BOMBAY

            ORDINARY ORIGINAL CIVIL JURISDICTION

                WRIT PETITION (L) NO.12562 OF 2021

 Kayavlonimpex Private Limited                        ...     Petitioner
             versus
 Union of India Through The
 Ministry of Finance & Ors.                           ...     Respondents

                            .....
 Mr.Suryanarayan Iyer a/w. Ms.Deepali Kamble, Advocate for
 the Petitioner.
                            .....

                                    CORAM :- DIPANKAR DATTA, CJ &
                                             G. S. KULKARNI, J.

                                    DATE :-    JULY 13, 2021
 PC :

 1       Order        dated         20th   June   2018       passed         in     Appeal

 No.C/710/2011                 by   the    Customs,   Excise        &    Service        Tax

Appellate Tribunal is under challenge in this writ petition dated

24th May 2021. By the order under challenge, the Tribunal has

set aside the order impugned before it and remanded the

matter for fresh adjudication by the Adjudicating Authority.

2 It appears that the petitioner has approached this Court

a little less than 36 months after the impugned order was

made. Explanation for the belated approach is pleaded in

Gaikwad RD 1/2

18.WPLNo.125622021

paragraph 23 of the writ petition, which reads as under :

"23. The Petitioner states that this is a Writ Petition and is filed within the limitation period since the cause of action for filing this petition arose after the impugned order dated 20.06.2018 passed by the Appellate Tribunal received by the Petitioner Company through post on 09.08.2018. Therefore, this petition is within time. The period starting from 15.03.2020 stands excluded for the purpose of limitation as per the judgments dated 08.03.2021 and 27.04.2021 in SMW(c) No.3/2020 passed by the Honourable Supreme Court of India."

3 On perusal of such explanation, we do not consider it to

be satisfactory. The writ petition suffers from unexplained and

abnormal delay and latches and this is sufficient reason for us

not to entertain the same. Even otherwise, since the order

under challenge directs a remand of the matter to the

adjudicating authority, it is always open to the petitioner to

participate in proceedings before such authority and urge all

points that are available to it in law.

4 The writ petition is, accordingly, dismissed. There shall

be no order as to costs.

5 Let a decision be given by the adjudicating authority as

early as possible.

  (G. S. KULKARNI, J.)                                  (CHIEF JUSTICE)

 Gaikwad RD                                                                        2/2