Prashant Borah vs. The Union Of INDIA
Facts
The petitioner, Prashant Borah, filed a writ petition challenging an order dated 31.07.2023 passed by the Commissioner (Appeals), CGST Central Excise & Customs. The petitioner's sole contention was that the Commissioner (Appeals) failed to grant him the benefit of the Supreme Court's order dated 10.01.2022 in Suo Motu Writ Petition (C) No.3/2020. The petitioner argued that based on paragraph 5(III) of the Supreme Court's order, he could have filed his appeal by 29.05.2022. The Order-in-Original was passed on 02.02.2022, and the petitioner filed his appeal on 27.05.2022, which he contended was within the extended limitation period. The revenue did not contest this aspect.
Held
The Court held that the petitioner had time to file the appeal on or before 29.05.2022, as per the Supreme Court's order dated 10.01.2022 in Suo Motu Writ Petition (C) No.3/2020. Since the petitioner filed his appeal on 27.05.2022, it ought to have been considered as filed within the period of limitation. Consequently, the impugned order dated 31.07.2023 passed by the Commissioner (Appeals) was set aside and quashed. The appeal filed by the petitioner before the Commissioner (Appeals) was restored to the file of the said Authority. The Court directed the Commissioner (Appeals) to decide the appeal against the Order-in-Original No.34/ST/ADJ/ACD/2021-22 dated 02.02.2022 on merits. The ratio decidendi is that appeals filed within the extended limitation period granted by the Supreme Court in Suo Motu Writ Petition (C) No.3/2020 must be considered on merits.
Key Issues
1. Whether the appeal filed by the petitioner on 27.05.2022 was within the period of limitation, considering the Supreme Court's order dated 10.01.2022 in Suo Motu Writ Petition (C) No.3/2020? (Question of law) Petitioner's Arguments: The petitioner argued that the Supreme Court's order dated 10.01.2022, specifically paragraph 5(III), extended the limitation period for filing appeals. He contended that this order allowed him to file his appeal by 29.05.2022, and since his appeal was filed on 27.05.2022, it was within the prescribed time. The Commissioner (Appeals) erroneously failed to consider this aspect when passing the impugned order. Revenue's Arguments: The revenue, represented by the learned Standing Counsel, stated that they would not contest the matter, taking into account the Supreme Court's order dated 10.01.2022.
Sections Cited
Section 5(III) of the order dated 10.01.2022 passed in Suo Motu Writ Petition (C) No.3/2020
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Page No.# 1/3 GAHC010128642024
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/3289/2024 Prashant Borah S/O- LATE TARUN CH. BORAH, R/O- C/O- UNICORN GAS AGENCY, A.T ROAD, NALIAPOOL, P.O, P.S AND DIST-DIBRUGARH, ASSAM VERSUS THE UNION OF INDIA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA , MINISTRY OF FINANCE NEW DELHI 2:THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX DIBRUGARH MILAN NAGAR LANE-F P.O. C.R. BUILDING DIBRUGARH-786001. 3:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX DIBRUGARH MILAN NAGAR LANE-F P.O. C.R. BUILDING DIBRUGARH-786001. 4:THE COMMISSIONER (APPEALS) 4) CENTRAL GOODS AND SERVICE TAX CENTRAL EXCISE AND CUSTOMS
3RD FLOOR GST BHAWAN KEDAR ROAD
Page No.# 2/3 MACHKHOWA GUWAHATI-0 For the Petitioner(s) : Mr. R. S. Mishra, Advocate
For the Respondent(s) : Mr. S. C. Keyal, Standing counsel : Ms. K. Phukan, CGC
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