M/S.Panda And Companty vs. Commissioner,CGST,Central Excise And Customs,Bbsr
Held
The Court held that the petitioner has an alternative remedy of appeal before the appellate authority. Consequently, the writ petition was disposed of with a direction. The petitioner was granted four weeks from the date of the order to file an appeal before the appellate authority, along with an application for condonation of delay. The appellate authority was directed to consider all contentions raised by the petitioner and to take into account the period from 29.01.2018 (filing of the writ petition) until the date of the High Court's order as time spent approaching the wrong forum under a bona fide mistake when considering the delay condonation application. The original documents were to be returned after substitution with attested photocopies.
Facts
The petitioner filed a writ petition before the High Court challenging an order dated 31.10.2017 passed by the Commissioner (Appeals), CGST, Central Excise & Customs, Bhubaneswar. The writ petition was filed on 29.01.2018. The Court noted that the petitioner had an alternative remedy of appeal before the appellate authority. The original documents filed by the petitioner were to be returned after substitution with attested photocopies.
Key Issues
1. Whether the petitioner has an alternative remedy of appeal against the order of the Commissioner (Appeals)? Petitioner's contention: Not explicitly recorded in the judgment. The petitioner approached the High Court by way of a writ petition. Revenue's contention: Not explicitly recorded in the judgment. The judgment implies the existence of an alternative remedy.
AI-generated summary — verify with the full judgment below
18.12.2019
Heard learned counsel for the parties.
By way of this writ petition, the petitioner has challenged the order dated 31.10.2017 (Annexure-1) passed by the Commissioner (Appeals), CGST, Central Excise & Customs, Bhubaneswar.
Since the petitioner has alternative remedy of appeal before the appellate authority, this writ petition stands disposed of with a direction that if the petitioner approaches the appellate authority by filing an appeal along with an application for condonation of delay within a period of four weeks from today, the appellate authority shall take into consideration all the contentions raised by the petitioner. While considering the prayer for condonation of delay, the Appellate Authority shall also take into consideration the period of pendency of this writ petition, i.e. from 29.01.2018 till today, for approaching the wrong forum under bona fide mistake.
The original documents filed by the petitioner may be returned after substituting attested photo copies thereof.
Urgent certified copy of this order be granted on proper application.
……………………..
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 Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.