M/S.Gupta Tabacco Company vs. Union Of INDIA

Held

The Court noted that an alternate remedy in the form of a statutory appeal was available to the petitioner. The petitioner's counsel prayed for liberty to file such an appeal. The Court granted this liberty, with the observation that if an appeal is filed within four weeks from the date of the order, the period during which the writ petition was pending (from 08.06.2018 till the date of the order) shall be taken into consideration by the appellate forum while considering any application for condonation of delay. The Court also directed that original documents annexed to the writ petition could be substituted with attested photocopies. The writ petition was disposed of with these observations.

Facts

The petitioner filed a writ petition before the High Court challenging an order dated 30.11.2017 passed by the Additional Commissioner of Central Tax, GST & Central Excise, Bhubaneswar. The petitioner sought to challenge this order, which was passed in Original Proceedings No.ADC(Audit)/BBSR/CE/08/2017. The writ petition was filed on 08.06.2018. The learned counsel for the petitioner, acknowledging the availability of an alternate remedy in the form of a statutory appeal, prayed for liberty to file such an appeal.

Key Issues

1. Whether the petitioner should be granted liberty to file a statutory appeal against the order dated 30.11.2017 passed by the Additional Commissioner of Central Tax, GST & Central Excise, Bhubaneswar, despite the availability of an alternate remedy. Petitioner's contention: The petitioner sought permission to prefer a statutory appeal, requesting that the period of pendency of the writ petition be considered for condonation of delay, if any, by the appellate authority. Revenue's contention: The judgment does not record any specific contention from the revenue or state. However, the court's observation implies an acceptance of the petitioner's prayer for availing the alternate remedy.