D.R. Steel Construction Co. Private Limited. vs. The Assistant Commissioner, CGST And Cx Range Li B.B.D. Bagh- I And Ors.
Facts
The petitioner, D.R. Steel Construction Co. Pvt. Ltd., filed a writ petition (WPA 17467 of 2023) before the High Court. The Court had previously passed an order on August 3, 2023, directing certain actions. The respondents, represented by the Assistant Commissioner, CGST & CX, Range-II, Kolkata North Commissionerate, filed an application (CAN 1 of 2023) seeking an extension of time to comply with the Court's August 3, 2023 order. The respondents cited certain difficulties in complying with the original order. The present judgment deals with this application for extension of time.
Held
The Court considered the prayer made by the respondents (CGST authority) for an extension of time to comply with the order dated August 3, 2023, passed in the writ petition. The Court acknowledged the difficulties pointed out by the learned advocate for the respondent applicant. Consequently, the Court decided to grant the extension of time. The application being CAN 1 of 2023 was disposed of by extending the time for compliance with the aforesaid order of this Court dated August 3, 2023, positively within November 16, 2023. The Court did not express any opinion on the merits of the original writ petition or the reasons for the difficulties faced by the respondents, other than acknowledging them for the purpose of granting the extension.
Key Issues
1. Whether the respondents should be granted an extension of time to comply with the High Court's order dated August 3, 2023, in WPA 17467 of 2023, considering the difficulties stated by them. Petitioner's Argument: The judgment does not record any specific arguments made by the petitioner in response to the application for extension of time. The focus is on the respondents' prayer. Revenue's Argument: The respondents (CGST authority) argued that they faced certain difficulties which prevented them from complying with the Court's order dated August 3, 2023, within the stipulated time. They therefore prayed for an extension of time to comply.
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2023 PB Sl. No.
WPA 17467 of 2023 With CAN 1 of 2023
D.R. Steel Construction Co. Pvt. Ltd. Vs Assistant Commissioner, CGST & CX, Range-II BBD Bagh-I, Division under Kolkata North Commissionerate & Ors. Mr. B. P. Banerjee. … For the Applicant CGST & CX. Mr. Anil Dugar. …….for the petitioner. This is an application filed by the respondents CGST authority making prayer for extension of time to comply the order of this Court dated 3rd August, 2023, by pointing out certain difficulties by Mr. Banerjee, learned advocate appearing for the respondent applicant and considering such prayer, this application being CAN 1 of 2023 is disposed of by extending the time to comply the aforesaid order of this Court dated 3rd August, 2023 passed in the writ petition positively within 16th November, 2023. ( Md. Nizamuddin, J.)
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