M/S Best Us And P Consultants PVT LTD vs. Union Of INDIA And Ors.
Original PDF →Facts
The petitioner, M/s Best US and P Consultants Pvt. Ltd., filed an application (CAN 3 of 2025) seeking an extension of time to file a statutory appeal. Previously, on 22.04.2025, the High Court in MAT 539 of 2025 had granted the petitioner liberty to file an appeal before the first appellate authority within 60 days from the receipt of the server copy of the order. The appellate authority was directed to entertain the appeal without reference to limitation, subject to pre-deposit compliance, and to dispose of it on merits after affording a hearing. The petitioner stated that due to inadvertence and miscommunication between their advocate and client, the appeal could not be filed within the initial 60-day period and sought a further 30 days.
Held
The Court considered the peculiar facts and circumstances of the case and decided to extend the time limit stipulated in the judgment and order dated 22.04.2025 passed in MAT 539 of 2025 by a further period of 30 days. This extension is to enable the applicant to file the statutory appeal under Section 85 of the Finance Act, 1994. The Court reiterated that if such an appeal is filed within this extended period, it shall be entertained without reference to limitation, subject to compliance with the pre-deposit condition. The appellate authority is further directed to afford an opportunity of hearing to the appellant or their authorized representative and dispose of the appeal on merit and in accordance with law. The application for extension of time was disposed of in light of this decision.
Key Issues
1. Whether the Court should extend the time period granted for filing a statutory appeal under Section 85 of the Finance Act, 1994, beyond the initial 60 days stipulated in a previous High Court order. Petitioner's Contention: The petitioner argued that due to inadvertence and bonafide miscommunication between their Advocate-on-Record and the client, the appeal could not be filed within the stipulated 60-day period. They are ready and willing to file the appeal and require an additional 30 days. Revenue/State's Contention: The judgment records that the learned standing counsel for the respondent was heard on the submission. No specific argument from the revenue/state is detailed in the judgment.
Sections Cited
Section 85
AI-generated summary — verify with the full judgment below
2025 Item No.06 Ct. No.01 RP/SM MAT 539 of 2025 + IA No.CAN 3 of 2025 M/S BEST US AND P CONSULTANTS PVT. LTD. VS UNION OF INDIA & ORS.
Mr. A.K. Upadhyay Ms. Mahasmriti Ghosh
….For the Applicant Mr. Aryak Dutt
…For Union of India Mr. Bhaskar Prosad Banerjee Mr. Kaustav Kanti Maity
…For CGST & Central Excise In Re : CAN 3 of 2025
Affidavit-of-service filed in Court today be kept on record.
This application has been filed by the applicant praying for extending the time period granted in the judgment and order dated 22.04.2025 passed in MAT 539 of 2025 for a further period of 30 days to file a statutory appeal under Section 85 of Finance Act, 1994. 3. The appeal and the connected applications were disposed of on 22.04.2025 by granting liberty to the applicant to file an appeal before the first appellate authority within the period of 60 days from the date
2 of receipt of the server copy of the order. Further direction was issued to the appellate authority to entertain the appeal without reference to limitation subject to compliance of the pre-deposit condition and the appellate authority was directed to afford an opportunity of hearing to the appellant/applicant and dispose of the appeal on merits and in accordance with law.
In this application it has been stated that on account of inadvertence and bonafide miscommunication between the Advocate-on-Record and the client, the appeal could not be filed within the stipulated period of 60 days and the applicant is now ready and willing to file the appeal before the first appellate authority and prays for further 30 days time to file the appeal.
We have heard the learned standing counsel for the respondent on the above submission. Considering the peculiar facts and circumstances of the case the time limit stipulated in the judgment and order dated 22.04.2025 passed in MAT 539 of 2025 is extended by a further period of 30 days from the date to enable the applicant to file the statutory appeal under Section 85 of Finance Act, 1994. If such appeal is filed, the appeal shall be entertained without reference to limitation subject to compliance of pre-
3 deposit condition and the appellate authority shall afford an opportunity of hearing to the appellant or their authorized representative and dispose of the appeal on merit and in accordance with law.
In view of the above, the application stands disposed of. [T.S. SIVAGNANAM] CHIEF JUSTICE [CHAITALI CHATTERJEE (DAS), J.]
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.