Commissionerate vs M/S Jai Balaji Limited (Unit-Iv)
2026 Latest Caselaw 2725 Cal/2

Calcutta High Court

Commissionerate vs M/S Jai Balaji Limited (Unit-Iv) on 7 April, 2026

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

                                           1




OD - 5, 6, 7
                          IN THE HIGH COURT AT CALCUTTA
                          Special Jurisdiction [Central Excise]

                                   ORIGINAL SIDE
                                  CEXA/41/2025
                           IA NO: GA/1/2026, GA/2/2026
           PRINCIPAL COMMISSIONER OF CGST AND CENTRAL EXCISE, BOLPUR
                               COMMISSIONERATE
                                       VS
                        M/S JAI BALAJI LIMITED (UNIT-IV)

                                    CEXA/42/2025
                            IA NO: GA/1/2026, GA/2/2026
          PRINCIPAL COMMISSIONER OF CGST AND CENTRAL EXCISE, BOLPUR
                                COMMISSIONERATE
                                        VS
                      JAI BALAJI INDUSTRIES LIMITED, UNIT-III

                                   CEXA/43/2025
                           IA NO: GA/1/2026, GA/2/2026
           PRINCIPAL COMMISSIONER OF CGST AND CENTRAL EXCISE BOLPUR
                               COMMISSIONERATE
                                       VS
                                ADITYA JAJODIA

BEFORE :
THE HON'BLE JUSTICE RAJARSHI BHARADWAJ
                      And
THE HON'BLE JUSTICE UDAY KUMAR
Date : 7th April, 2026
                                                                            Appearance :
                                                                Mr. Abhradip Maity, Adv.
                                                                         ...for appellant.

                                                                   Ms. Swapna Das, Adv.
                                                                        ...for respondent.

The Court : Learned counsel appearing for the appellant submits that there are

delays in filing the applications for condonation of delay and the applications for

condonation are not yet served upon the respondent/assessee.

Ms. Das appearing for the respondent/assessee in CEXA/41/2025,

CEXA/42/2025 and CEXA/43/2025 submits that if the applications for condonation of

delay are served upon her, she wishes to file affidavit in opposition for the delay of 664

days in all the three matters.

Leave is granted.

Learned counsel appearing for the appellant is requested to serve copies of the

applications for condonation of delay in course of the day upon the

respondent/assessee. Ms. Das is requested to file affidavit in opposition in all the three

matters within four weeks from date. Reply, if any, may be filed within two weeks

thereafter.

Let these matters appear in the Monthly List of July 2026.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.) sd/