Page No.# 1/3 vs The Union Of India And 3 Ors
2023 Latest Caselaw 3074 Gua

                                                               Page No.# 1/3

GAHC010170592023




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

                          Case No. : WP(C)/4590/2023

         M/S SUNNY ENTERPRISE AND ANR
         C/O GURWINDER SINGH SETHI
         SETHI MOTORS, N.T. ROAD,
         NORTH LAKHIMPUR-787001, ASSAM

         2: SRI GURVINDER SINGH SETHI
          S/O RAJINDER SINGH SETHI
         7/45 GROUND FLOOR
          RAJENDER NAGAR
          CENTRAL DELHI
          DELHI-11006

         VERSUS

         THE UNION OF INDIA AND 3 ORS
         REP. BY THE SECRETARY TO THE GOVT. 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 ADDITIONAL COMMISSIONER

          CENTRAL GOODS AND SERVICE TAX
          COMMISSIONERATE
          AIZAWL.

         4:THE ADDITIONAL COMMISSIONER
                                                                                      Page No.# 2/3

             CENTRAL GOODS AND SERVICE TAX
             CGST
             DIBRUGARH

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 21.04.2023 passed by the Commissioner

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

the petitioner against the adjudicatory order dated 09.05.2022 on the ground

that the appeal having been preferred beyond the period of two months and

there being no proper explanation for the delay of 25 days in preferring the

appeal, the instant writ petition has been filed.

By referring to the impugned judgment and order dated 21.04.2023 passed by

the learned Commissioner (Appeals), Ms. Hawelia submits that in the

application for condonation of delay, it has been clearly mentioned that during

the relevant period the petitioner's mother was seriously ill and his sister had

died. Under the circumstances, it was incumbent upon the respondent No.2 i.e.

the Commissioner (Appeals) to consider the said explanation which was not

done in the present case. Hence, the impugned order is liable to be set aside

by this Court.

Dr. B. N. Gogoi, learned Standing Counsel, CGST prays for some time to obtain Page No.# 3/3

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,

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.

List this case along with WP(C) No.4591/2023.

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