M/S Shiv Steel Industries vs. The Union Of INDIA And 5 Ors.
Held
The High Court dismissed the writ petition, ruling that the petitioner failed to comply with the Coordinate Bench's specific deadline for pre-deposit. The Court stated it could not grant further extensions as it would nullify the previous order.
Facts
The petitioner's appeal was dismissed by the Appellate Authority for failing to make a pre-deposit within 30 days as directed by a previous Coordinate Bench order. The deposit was made after the stipulated period, leading to the revival of the original dismissal order.
Key Issues
The primary legal issue was whether the Appellate Authority correctly dismissed the appeal due to the petitioner's non-compliance with a High Court-mandated deadline for pre-deposit. A secondary issue was the current bench's power to modify or override a Coordinate Bench's directions.
AI-generated summary — verify with the full judgment below
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)
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