M/S. Singha Singh Roy And Associates ... vs Commissioner Of Service Tax Through Ii ...
2026 Latest Caselaw 1009 Cal/2

Calcutta High Court

M/S. Singha Singh Roy And Associates ... vs Commissioner Of Service Tax Through Ii ... on 16 February, 2026

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD 3


                                 ORDER SHEET
                                 CEXA/39/2025
                          IA NO:GA/1/2025, GA/2/2025
                       IN THE HIGH COURT AT CALCUTTA
                             SPECIAL JURISDICTION
                                 ORIGINAL SIDE

         M/S. SINGHA SINGH ROY AND ASSOCIATES PRIVATE LIMITED
                                  VS
           COMMISSIONER OF SERVICE TAX THROUGH II KOLKATA



  BEFORE:
  The Hon'ble JUSTICE RAJARSHI BHARADWAJ
                    AND
  The Hon'ble JUSTICE UDAY KUMAR
  Date: 16th February, 2026.



                                                                         Appearance:
                                                                Mr. Amrit Sinha, Adv.
                                                                   ...for the appellant

                                                               Mr. Kaushik Dey, Adv.
                                                       Ms. Aishwarya Rajarshri, Adv.
                                                                 ...for the respondent

The Court: There is a delay of 41 days in filing the appeal. We are satisfied

with the explanation offered for not preferring the appeal within time. Therefore,

the delay is condoned. The application being GA 1 of 2025 is allowed.

Heard learned advocate-on-record for the appellant and the learned

counsel appearing for the respondent authorities.

Perused the application and the order of the Customs, Excise & Service

Tax Appellate Tribunal, Kolkata dated 21st April, 2025. The Tribunal's order is

read as follows:-

"When the matter was called, the ld. Counsel for the appellant

submits that against the mandatory pre-deposit under Section 35F

of the Central Excise Act, 1944 read with Section 83 of the Finance

Act, 1994, they have preferred a Writ Petition before the Hon'ble High

Court and the same has been dismissed in default in the year 2022.

Against that order, they have filed an application for restoration of

the said Writ Petition in December, 2024, which has not been listed

as yet.

2. We have gone through the papers placed before us. We find that

the appellant has not complied with the provisions of Section 35F of

the Central Excise Act, 1944 read with Section 83 of the Finance Act,

1994. Moreover, we find that a copy of the show-cause notice and

other documents in support of their appeal have not been placed on

record, which has been discussed by the adjudicating authority in

the impugned order. Therefore, we do not find any merit in the

appeal filed by the appellant. Accordingly, the same is dismissed."

As we do not find any substantial questions of law arising from the order

dated 21st April, 2025, the appeal and the connected application being IA

No.GA/2/2025 are dismissed.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.)

B.Pal