Judgment
Page No.# 1/5 GAHC010255112025
2026:GAU-AS:12463
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/6591/2025 M/S SHIV STEEL INDUSTRIES A PARTNERSHIP FIRM, HAVING ITS PRINCIPAL PLACE OF BUSINESS AT DHANUKA COMPLEX, BLOCK - C, S. J. ROAD, AATHGAON, P. O.- GUWAHATI- 781001, DISTRICT - KAMRUP (M), ASSAM REPRESENTED BY ONE OF ITS PARTNERS SRI RATAN LAL BHATI, AGED ABOUT - 61 YEARS.
VERSUS THE UNION OF INDIA AND 5 ORS.
REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE, GOVT. OF INDIA, NEW DELHI.
2:THE PRINCIPAL COMMISSIONER OF TAXES CENTRAL GOODS AND SERVICES TAX KEDAR ROAD MACHKHOWA GUWAHATI-781001 DISTRICT- KAMRUP (M) ASSAM 3:THE COMMISSIONER OF APPEALS CENTRAL GOODS AND SERVICES TAX CENTRAL EXCISE AND CUSTOMS 3RD FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA DISTRICT KAMRUP (M) GUWAHATI-781001.
4:THE ADDITIONAL COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICES TAX
Page No.# 2/5 CENTRAL EXCISE AND CUSTOMS OFFICE OF THE COMMISSIONER OF APPEALS CENTRAL GOODS AND SERVICES TAX CENTRAL EXCISE AND CUSTOMS 3RD FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA DISTRICT- KAMRUP (M) GUWAHATI- 781001 5:THE ASSISTANT COMMISSIONER GOODS SERVICES TAX GUWAHATI DIVISION-1 GST BHAWAN ROOM NO. 213 KEDAR ROAD FANCY BAZAR DISTRICT- KAMRUP (M) GUWAHATI- 781001 6:THE SUPERINTENDENT OF CENTRAL GOODS AND SERVICES TAX RANGE-1F GUWAHATI DIVISION-1 ROOM NO. 215 GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001 DISTRICT- KAMRUP (M) ASSAM For the Petitioner(s) : Mr. O.P. Bhati, Advocate
For the Respondent(s) : None appears
BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH ORDER Date : 28.08.2026
Heard Mr. O.P. Bhati, the learned counsel for the petitioner.
Page No.# 3/5 2. None appears on behalf of the respondents on call.
3. The present writ petition has been filed assailing the order dated 16.09.2025 passed by the Additional Commissioner (Appeals), CGST, Central Excise and Customs thereby dismissing the Appeal on the ground that the petitioner failed to make the pre-deposit on 12.06.2025 and submitted the same on 20.06.2025.
4. This Court has also taken note of the reasons as to why the Appellate Authority did not decide the appeal on merits, but dismissed it at the threshold.
5. From a perusal of the materials on record, it is seen that the petitioner had approached this Court by challenging the order dated 31.01.2025 passed by the Appellate Authority in WP(C) No. 2374/2025 on the ground that the said Appeal was dismissed for not making the pre-deposit. The learned Coordinate Bench of this Court rejected the said contention of the petitioner and granted a period of 30 days from the date of the said order to deposit the statutory deposit and thereupon the Appellate Authority shall decide the appeal on merits. It was further directed by the learned Coordinate Bench of this Court that if the petitioner did not appear on the said date and did not make the pre-deposit, the order which had been set aside shall revive
Page No.# 4/5 automatically. Paragraph No. 12 of the order dated 13.05.2025 being relevant is reproduced hereinbelow:
“12. Accordingly, the present writ petition stands allowed by setting aside and quashing the impugned order dated 31.01.2025, subject to the statutory deposit. However, it is made clear that this Court has not entered into the merit of such determination, rather the same is set aside only for a fresh hearing. The petitioner shall appear before the appellate authority within a period of 30 (thirty) days from the date of this order along with a copy of this order passed today and on such appearance and furnishing of statutory deposit, the appellate authority shall afresh take the matter for hearing on a date, which is convenient to the appellate authority. It is also made clear that if the petitioner does not appear on the said date and does not make pre-deposit, the order that has been set aside, shall revive.” 6. The period of 30 days elapsed much prior to 20.06.2025.
Under such circumstances, it is the opinion of this Court that the petitioner had failed to take the benefit of the liberty granted and this Court in a separate writ petition cannot sit over the directions passed by the learned Coordinate Bench of this Court in the order dated 13.05.2025 passed in WP(C) No. 2374/2025.
7. It is the further observation of this Court that if this Court grants a further extension or directs the Appellate Authority to accept the pre-deposit, the same would nullify the order and directions passed by the learned Coordinate Bench in the order dated 13.05.2025 passed in WP(C) No. 2374/2025.
8. Accordingly, this Court does not find any merit in the instant
Page No.# 5/5 writ petition, for which the instant writ petition stands dismissed.
9. Before parting with the record, this Court, however, observes that the dismissal of the instant writ petition shall not prejudice or preclude the petitioner from applying for a review of the order dated 13.05.2025 passed in WP(C) No. 2374/2025 before the learned Coordinate Bench of this Court.
JUDGE Comparing Assistant