M/S Apl Metals LTD And Anr vs. Union Of INDIA And Anr
Facts
This matter concerns an application filed by the CGST authority (respondent) seeking an extension of time to comply with a previous order of the High Court dated June 19, 2023. The petitioner is M/s. APL Metals Ltd. & Anr. The reason provided for the delay in concluding the proceeding was the transfer of the Adjudicating Officer and the subsequent joining of a new officer. The respondent assured the Court that the proceeding would be expeditiously concluded. The Court was considering the application for extension of time to complete the proceeding in compliance with its prior order.
Held
The Court granted the application for extension of time. It accepted the reason provided by the CGST authority for the delay, which was the transfer of the Adjudicating Officer and the subsequent joining of a new officer. The Court was satisfied with the submission that the proceeding in question would be expeditiously concluded. Consequently, the time to complete the proceeding in compliance with the Court's order dated June 19, 2023, was extended until December 31, 2023. The Court explicitly clarified that no further prayer for extension would be entertained. The application (CAN 1 of 2023) was disposed of on this basis.
Key Issues
1. Whether the Court should grant an extension of time to the CGST authority to comply with its order dated June 19, 2023, given the stated reasons for delay? Petitioner's Argument: The judgment does not record any specific arguments made by the petitioner in relation to this application for extension of time. Revenue/State's Argument: The CGST authority (applicant/respondent) sought an extension of time, citing the transfer of the Adjudicating Officer and the joining of a new officer as reasons for the delay in concluding the proceeding. They submitted that the proceeding would be expeditiously concluded.
AI-generated summary — verify with the full judgment below
2023 PB Sl. No.
WPA 8075 of 2023 With CAN 1 of 2023
M/s. APL Metals Ltd. & Anr. Vs Union of India & Anr. Mr. P. K. Das, Mr. S. Mukherjee, Ms. Ankita Mitra, ……for the petitioner. Mr. B.P. Banerjee, Mr. Tapan Bhanja. ……for the CGST. This is an application filed by the applicant/respondent CGST authority for extension of time to comply the order of this Court dated 19th June, 2023. Reason cited by the applicant for delay in concluding the proceeding in question is that that the Adjudicating Officer has been transferred and new officer has joined and submits that proceeding in question will be expeditiously concluded and considering the submission of the applicant, time to complete the proceeding in question in compliance of the order of this Court is extended till 31st December, 2023. It is clarified that no prayer further extension will be entertained. The application being CAN 1 of 2023 is disposed off. ( Md. Nizamuddin, J.)
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