M/S. Mining Associates Pvt. Ltd vs Commissioner Of Cgst And Cx
2026 Latest Caselaw 1199 Cal/2

Calcutta High Court

M/S. Mining Associates Pvt. Ltd vs Commissioner Of Cgst And Cx on 20 February, 2026

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD 12

                                 ORDER SHEET
                                 CEXA/4/2026
                          IA NO:GA/1/2026, GA/2/2026
                       IN THE HIGH COURT AT CALCUTTA
                             SPECIAL JURISDICTION
                                 ORIGINAL SIDE

                     M/S. MINING ASSOCIATES PVT. LTD.
                                    VS
                   COMMISSIONER OF CGST AND CX, BPLPUR
                            COMMISSIONERATE

  BEFORE:
  The Hon'ble JUSTICE RAJARSHI BHARADWAJ
                    AND
  The Hon'ble JUSTICE UDAY KUMAR
  Date: 20th February, 2026.


                                                                            Appearance:
                                                            Mr. N. K. Chowdhury, Adv.
                                                          Mr. Nilotpal Chowdhury, Adv.
                                                                      ...for the appellant

                                                           Mr. Vipul Kundalia, Sr. Adv.
                                                               Ms.Sretapa Sinha, Adv.
                                                                  ...for the respondent

The Court: There is a delay of 26 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 2026 is allowed.

We have heard learned advocates on either side.

The appeal is admitted on the following substantial questions of law for

consideration.

"A. Whether the availment of credit of SAD paid on imported goods

during the period from October, 2007 to January, 2012 was

permissible in law since the amendment came into force w.e.f.

01.07.2012 only prohibiting such availment?

B. Whether imposition of penalty under Rule 15(3) of the CENVAT

Credit Rules, 2004 can be permissible without fulfilling the condition

precedent since the ingredients for invoking the said provision was

totally absent in this case?

C. Whether the demand was without jurisdiction while raising the

said demand by invoking extended period of limitation since the

demand has been emanated from scrutiny of appellants own record

by Audit Official and suppression cannot be inferred?"

The appellant shall file requisite number of informal paper books prepared

out of Court including therein all relevant materials used before the learned

Court below within ten weeks from date and serve copies thereof upon the

learned advocate for the respondent.

Settlement of index and all other formalities are dispensed with.

Since the respondent is represented, service of notice of appeal stands

dispensed with.

Let the matter appear in the monthly list of June, 2026.

IA No.GA/2/2026 is disposed of.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.)

B.Pal