Tripura High Court
Shri Ajit Bhattacharjee vs Commissioner on 24 August, 2023
HIGH COURT OF TRIPURA
AGARTALA
WP(C) 339 OF 2023
Shri Ajit Bhattacharjee, s/o late Dinesh Chandra Bhattacharjee,
R/o Near Birendra Nagar H.S.School, Assam Agartala Road,
Jirania, West Tripura-799045.
... Petitioner.
Vrs.
1. Commissioner, Central Goods and Services Tax and Central Excise,
Agartala, Jackson Gate Building, 3rd Floor, Lenin Sarani, Agartala-
799001.
2. Principal Commissioner, Central Goods and Services Tax,Agartala,
Jackson Gate Building, 3rd Floor, Lenin Sarani, Agarla-799001.
3. The State of Tripura, represented by the Commissioner of Tax to the
Government of Tripura, New Capital Complex, P.O. Kunjaban, Agartala,
Dist-West Tripura.
...Respondents.
Present:
For the petitioner (s) : Mr. B. Shraff, Advocate.
For the respondent(s) : Mr. P. Datta, Advocate.
Mr. K. De, Addl. G.A.
Date of hearing &
delivery of Judgment : 24.08.2023.
and Order
HON'BLE THE CHIEF JUSTICE MR. APARESH KUMAR SINGH
HON'BLE MR.JUSTICE ARINDAM LODH
(Aparesh Kumar Singh, CJ)
Judgment & Order (Oral)
The Order-in-Original dated 23.03.2023 [Annexure-J to the writ
petition], passed by the Commissioner, CGST, Agartala has been challenged
inter alia, on a number of grounds under Article 226 of the Constitution of
India.
2. However, after some arguments learned counsel for the petitioner
seeks permission to withdraw the writ petition in order to invoke the appellate
remedy before learned CESTAT under Section 86 of the Finance Act, 1994.
Learned counsel for the petitioner submits that the learned CESTAT may be
directed to consider the question of delay sympathetically as the petitioner was
pursuing his remedy before this court.
3. The writ petition was filed on 30th May 2023 i.e. within the
period of limitation of 3(three) months for preferring an appeal before learned
CESTAT. As such the petitioner may also be granted some time to move the
learned CESTAT in appeal. Learned counsel for the Central Goods and
Services Tax and Central Excise Department does not oppose the prayer of the
writ-petitioner as above.
4. We accede to the prayer made on behalf of the writ- petitioner to
withdraw the writ petition in order to move before the learned CESTAT
against the impugned Order-in-Original dated 23.03.2023.
5. The learned CESTAT would consider the prayer for condonation
of delay if any, in preferring the appeal taking into consideration that the
petitioner was pursuing his remedy before this court in the present writ
petition under Article 226 of the Constitution of India.
6. The writ petition is dismissed as withdrawn with liberty to the
petitioner to approach the learned CESTAT within a period of three weeks
from today.
(ARINDAM LODH),J (APARESH KUMAR SINGH),CJ
SANJAY GHOSH Digitally signed by SANJAY GHOSH
Date: 2023.08.31 17:17:07 +05'30'
