M/S Bhawani Marketing PVT. LTD. vs. Union Of INDIA And 4 Ors.
Facts
The Petitioner, M/s Bhawani Marketing Pvt. Ltd., challenged an order-in-original dated 28.03.2022. The Petitioner contended that they could not appear for the personal hearing because the notice dated 18.02.2022 was received on 10.03.2022, which was after the dates fixed by the Superintendent of Audit Commissionerate (CGST). Subsequently, the Petitioner filed an appeal before the Commissioner (Appeals), CGST, but this appeal was dismissed on the grounds of limitation. The Petitioner then filed a writ petition before the High Court challenging the dismissal of their appeal.
Held
The Court held that it would not be proper to exercise jurisdiction under Article 226 of the Constitution when the order of the First Appellate Authority, which dismissed the Petitioner's appeal on the grounds of limitation, has not been set aside. The Court noted that the order-in-original dated 28.03.2022 had attained finality due to the dismissal of the appeal. Therefore, the writ petition was dismissed on the ground of not being entertained, without touching upon the merits of the case. The Petitioner was granted liberty to avail other remedies provided under the CGST Act, 2017, and to raise all grounds, including the issue of not receiving the personal hearing notice on time, in such future proceedings. The dismissal of the writ petition was not to prejudice the Petitioner in any such future proceedings.
Key Issues
1. Whether the High Court should entertain a writ petition under Article 226 of the Constitution when an appeal against the original order has been dismissed on limitation, without the appellate order being set aside? The Petitioner argued that the original order-in-original was passed without affording them a proper opportunity of being heard due to delayed receipt of the personal hearing notice. They sought to challenge this through the writ petition. The Revenue, represented by the CGST authorities, contended that the Petitioner had already availed the appellate remedy, which was dismissed on limitation. They argued that the High Court should not interfere when the appellate remedy has been exhausted and the order has attained finality, without the appellate order itself being challenged and set aside.
Sections Cited
Article 226
AI-generated summary — verify with the full judgment below
Page No.# 1/3 GAHC010102762024
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2886/2024 M/S BHAWANI MARKETING PVT. LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956, AND HAVING ITS REGISTERED OFFICE AT SHIMA PLAZA, 3RD FLOOR, ULUBARI CHARIALI, GUWAHATI, ASSAM- 781007 AND IN THE PRESENT PROCEEDINGS IS BEING REPRESENTED BY ONE OF ITS DIRECTOR SRI CHHOTE NARAIN SINHA. VERSUS UNION OF INDIA AND 4 ORS. REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI- 781006. 2:THE COMMISSIONER (APPEALS) CGST CENTRAL EXCISE AND CUSTOMS HAVING ITS OFFICE AT 3RD FLOOR
GST BHAWAN KEDAR ROAD MACHKHOWA
GUWAHATI- 781001. 3:THE DEPUTY COMMISSIONER (AUDIT) GST AND CENTRAL EXCISE AUDIT COMMISSIONERATE
Page No.# 2/3 GST BHAWAN
KEDAR ROAD MACHKHOWA GUWAHATI- 781001. 4:THE ASSISTANT COMMISSIONER GST AND CENTRAL EXCISE GUWAHATI-I DIVISION 2ND FLOOR GST BHAWAN
KEDAR ROAD MACHKHOWA GUWAHATI- 781001 For the Petitioner(s) : Mr. P. Das, Advocate
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.