Page No.# 1/3 vs The Union Of India And 2 Ors
2023 Latest Caselaw 3073 Gua

                                                              Page No.# 1/3

GAHC010170572023




                      THE GAUHATI HIGH COURT
  (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                         Case No. : WP(C)/4591/2023

         M/S MAA LAXMI ENTERPRISES AND ANR
         D.N.V. ROAD, DHARAMNAGAR, NEAR EYE HOSPITAL, NORTH TRIPURA,
         TRIPURA, 799250

         2: MS. MEENA GHORAWATH
          D.N.V. ROAD
          DHARAMNAGAR
          NEAR EYE HOSPITAL
          NORTH TRIPURA
         TRIPURA
          79925

         VERSUS

         THE UNION OF INDIA AND 2 ORS
         REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA,
         MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK,
         NEW DELHI- 110001

         2:THE COMMISSIONER (APPEALS)
          CENTRAL GOODS AND SERVICE TAX
          GST BHAWAN
          KEDAR ROAD
          GUWAHATI-01
         ASSAM

         3:THE ASSISTANT COMMISSIONER
          CENTRAL GOODS AND SERVICE TAX
          GST AND CENTRAL EXCISE
          DIVISION-I
          GST BHAWAN
          KEDAR ROAD
          GUWAHATI-0
                                                                                   Page No.# 2/3

Advocate for the Petitioner   : MS. M L GOPE

Advocate for the Respondent : SC, GST




                                    BEFORE
                       HONOURABLE MR. JUSTICE SUMAN SHYAM

                                             ORDER

11.08.2023 Heard Ms. N. Hawelia, learned counsel for the petitioner.

Assailing the judgment and order dated 17.05.2023 passed by the Commissioner

(Appeals), CGST, Central Excise and Customs rejecting the appeal preferred by

the petitioner against the adjudicatory order dated 02.02.2022 on the ground

that the same was filed beyond the prescribed period of limitation of two

months, the instant writ petition has been filed.

By referring to the materials available on record, Ms. Hawelia has argued that

there are documentary evidence to show that the copy of the order dated

02.0-2.2022 was received by the petitioner only on 08.04.2022 and therefore, the

appeal having been presented on 01.06.2022, was evidently within the period

of two months from the date of receipt of the order as prescribed by Section 85

sub-section 3A of the Finance Act, 1994. Under the circumstances, submits Ms.

Hawelia, the impugned order dated 17.05.2023 is vitiated by perversity and

hence, is liable to be set aside by this Court.

Dr. B. N. Gogoi, learned Standing Counsel, CGST prays for some time to obtain

instruction in the matter.

Issue notice of motion returnable in four weeks.

Since Dr. Gogoi has entered appearance and accepted notice on behalf of all

the respondents, no formal notice is required to be sent in this case. However, Page No.# 3/3

extra copies, requisite in numbers, be furnished to the learned departmental

counsel within three days from today so as to enable him to obtain instruction

and file affidavit.

Heard on the prayer of interim relief.

Having regard to the facts and circumstances of the case, this Court is of the

opinion that the petitioner has succeeded in making out a prima-facie case. As

such, by way of ad-interim measure, it is hereby provided that, until the

returnable date, no coercive action shall be initiated against the petitioner.

JUDGE

Comparing Assistant