And Cx vs M/S. Bengal Hammer Industries
2022 Latest Caselaw 1283 Cal/2

OD-31

                            APOT/40/2022
                          IA No. GA/1/2022
                           IA No.GA/2/2022

                  IN THE HIGH COURT AT CALCUTTA
                  Civil Appellate Jurisdiction
                          ORIGINAL SIDE



                                 PRINCIPAL COMMISSIONER OF CGST
                                 AND CX, HOWRAH, COMMISSIONERATE

                                        -Versus-

                                 M/S. BENGAL HAMMER INDUSTRIES
                                 PVT. LTD. AND ORS.


                                                              Appearance:
                                                Mr. Somnath Ganguli, Adv.
                                                   Mr. Sukalpa Seal, Adv.
                                               Ms. Priyanbada Singh, Adv.
                                                    ...for the appellant.

                                             Mr. Nilotpal Chowdhury, Adv.
                                                    Mr. Prabir Bera, Adv.
                                                   ...for the respondent.

BEFORE:

The Hon'ble JUSTICE T.S. SIVAGNANAM

-And-

The Hon'ble JUSTICE HIRANMAY BHATTACHARYYA

Date : 6th April, 2022.

The Court : IA No.GA/1/2022:

We have heard Mr. Somnath Ganguli, learned standing

counsel assisted by Mr. Sukalpa Seal and Ms. Priyambada Singh,

learned Advocates for the appellant and Mr. Nilotpal Chowdhury,

learned Counsel appearing for the respondent with Mr. Prabir

Bera, learned Advocate.

Since the delay falls within the period excluded by the

Hon'ble Supreme Court while computing the limitation, the

application for condonation of delay (IA No.GA/1/2022) is

allowed and the delay in filing the appeal stands condoned.

Re: APOT/40/2022

Learned Advocate appearing for the respondent submitted

that the issue involved in this appeal is squarely covered by

the judgment of this Court in the case of Nodal Officer, Joint

Commissioner, IT Grievance, GST Bhawan vs. Das Auto Centre, in

MAT No.552 of 2020 dated 14th December, 2021.

The learned standing counsel for the appellant/revenue

submitted that the identical issue is now pending before the

Hon'ble Supreme Court and has been informed that the matters are

being heard and requests time to verify and report to us the

present stage of the matters before the Hon'ble Supreme Court.

List the matter on 27th April, 2022.

(T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.)

S.Das/As.