M/S. Harsh Polyfabric Private Limited vs Union Of India And Ors
2024 Latest Caselaw 3094 Cal/2

Calcutta High Court

M/S. Harsh Polyfabric Private Limited vs Union Of India And Ors on 4 October, 2024

Author: T.S. Sivagnanam

Bench: T.S. Sivagnanam

                                1




OD-16

                 IN THE HIGH COURT AT CALCUTTA
                  CIVIL APPELLATE JURISDICTION

                         ORIGINAL SIDE


                         APOT/281/2024
                        IA NO: GA/1/2024
             M/S. HARSH POLYFABRIC PRIVATE LIMITED
                                VS
                    UNION OF INDIA AND ORS.

BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM

And THE HON'BLE JUSTICE BIVAS PATTANAYAK Date : 4th October, 2024 Appearance :

Mr. J.P. Khaitan, Sr.Adv.

Mr. Rahul Tangri, Adv.

Mr.Vasudev A., Adv.

...for the appellant.

Mr. Anirban Ray, Adv.

Mr. T.K. Siddiqui, Adv.

Mr.Tanoy Chakraborty, Adv.

Mr.S. Sanyal, Adv.

...for the State.

Mr.Sovan Mukherjee, Adv.

Mr. Sujit Mitra, Adv.

...for UoI.

Mr. Bhaskar Prasad Banerjee, Adv.

Mr.Tapan Bhanja, Adv.

..for CGST Authority.

The Court : There is a delay of 10 (ten) days in filing the appeal. As we

are satisfied with the reasons given for not preferring the appeal within the

period of limitation, the delay in filing the appeal is condoned.

Upon hearing the learned Advocates for the parties, we are of the view

that the appeal has to be heard finally since the writ petition was heard and

disposed of on merits by assailing the certain reasons. The learned Writ Court

was of the view that the matter should be remanded back to the Appellate

Authority and reassessment must be made de novo.

It is submitted by the learned Senior Advocate for the appellant that

substantial part of the impugned judgment enures in favour of the

appellant/assessee and by remanding the matter, that too by way of an open

remand, this finding itself would be diluted and in such a situation will be

prejudicial to the assessee as the State is not on appeal as against the

impugned judgment and order.

Therefore, the appeal shall be heard on merits and till it is heard,

whatever benefit which accrued to the appellant/assessee pursuant to the

order passed by the First Appellate Authority shall continue to enure in favour

of the appellant/assessee.

The stay application GA 1 of 2024 stands closed.

Though the stay application is formally disposed of, the same shall

however be retained with the records and be treated as an informal paper book

in this appeal.

List this appeal on 20th November, 2024 for hearing.

(T.S. SIVAGNANAM, C.J.)

(BIVAS PATTANAYAK, J.)

SN/S.Das AR(CR)