Simla Holdings vs The Assistant Commissioner Central Tax ...
2024 Latest Caselaw 1447 Del

Delhi High Court

Simla Holdings vs The Assistant Commissioner Central Tax ... on 20 February, 2024

Author: Sanjeev Sachdeva

Bench: Sanjeev Sachdeva

                          $~47
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI

                          %                                         Date of decision: 20.02.2024

                          +       W.P.(C) 2469/2024 & CM APPL. 10140/2024

                          SIMLA HOLDINGS                                          ..... Petitioner
                                                           versus

                          THE ASSISTANT COMMISSIONER CENTRAL TAX DIVISION
                          ROHINI, DELHI WEST AND ORS        ..... Respondents

                          Advocates who appeared in this case:

                          For the Petitioner:      Mr. Pradeep Singh Rawat, Mr. Girish
                                                   Chandr and Mr. Vikramaditya Bhaskar,
                                                   Advocates.
                          For the Respondents:     Mr. Harpreet Singh, Senior Standing
                                                   Counsel with Ms. Suhani Mathur, Advocate.


                          CORAM:-
                          HON'BLE MR. JUSTICE SANJEEV SACHDEVA
                          HON'BLE MR. JUSTICE RAVINDER DUDEJA


                          JUDGMENT

[ SANJEEV SACHDEVA, J. (ORAL)

1. Petitioner impugns order dated 16.06.2023 affirming the demand against the petitioner.

2. Learned counsel for the petitioner submits that petitioner is constrained to file an appeal for the reason that the order is not communicated to it. He submits that order is normally communicated by being uploaded on the common portal. Subject order has not been uploaded on the common portal. He further submits that since the petitioner is facing proceedings under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act of 2002, office premises of the petitioner has been sealed and even physical copy of the order has not been received by it, if sent by the Department. He submits that this copy annexed to the petition was obtained from the office of the respondents, however, for the purposes of filing an appeal, the same would not constitute a valid service.

3. Issue notice. Mr. Harpreet Singh, learned Senior Standing Counsel, accepts notice. He raises a preliminary objection with regard to the maintainability of the subject petition and submits that petitioner has a remedy of filing an appeal.

4. In view of the said objection, this petition is disposed of directing the respondents to upload order dated 16.06.2023 on the common portal. On said order being uploaded, it would be open to the petitioner to avail of the alternative remedy of filing an appeal in accordance with law. For the purposes of limitation, the date when the order is uploaded on the common portal shall be treated as the date of

commencement of period of limitation for the purposes of filing the appeal.

5. Petition is disposed of in above terms. It is clarified that this Court has neither considered nor commented on the merits of contentions raised by either party.

6. All rights and contentions of the parties are reserved.

SANJEEV SACHDEVA, J

RAVINDER DUDEJA, J FEBRUARY 20, 2024/vp