M/S B.D. Enterprise vs. The Principal Commissioner Of CGST And Cx Kolkata North Commissionerate Kolkata And Ors
Facts
The petitioner, M/s. B. D. Enterprise, filed an application before the High Court seeking an extension of time to file an appeal before the appellate authority. The petitioner had previously obtained an order from the Court on April 13, 2023, granting them time to file the appeal. However, the petitioner could not meet this deadline due to the death of the mother of their learned advocate, who was responsible for filing the appeal. The respondents, including the Principal Commissioner of CGST & CX, Kolkata, and other CGST authorities, were served with the application. The Court heard submissions from both parties.
Held
The Court decided to grant an extension of time to the petitioner to file their appeal before the appellate authority. The Court considered the submissions made by the parties and found that extending the time would be in the interest of justice. The reasoning was based on the unavoidable circumstances presented by the petitioner, specifically the death of their advocate's mother, which directly hindered the timely filing of the appeal. The ratio decidendi is that unavoidable personal circumstances affecting the counsel can be a valid ground for granting an extension of time to file an appeal, provided the application is made in good faith and the interests of justice are served. The operative direction was to extend the time to file the appeal by another two weeks from the date of the order, subject to the petitioner complying with all other formalities. No issues were expressly left undecided.
Key Issues
1. Whether the Court should grant an extension of time for the petitioner to file their appeal before the appellate authority, considering the circumstances presented. The petitioner argued that the delay in filing the appeal was unavoidable and due to a personal tragedy involving their advocate, which prevented them from completing the necessary formalities within the time granted by the Court's previous order dated April 13, 2023. They contended that in the interest of justice, an extension should be granted. The revenue or State did not explicitly record any arguments against the extension in the judgment. However, their presence and representation in court indicate their awareness of the petitioner's prayer.
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WPA 7140 OF 2023 + CAN 1 OF 2023 30.06.2023
Sl no. 7
M/s. B. D. Enterprise Ct no. 2
- Vs - P.M. Principal Commissioner of CGST & CX, Kolkata & Ors.
Mr. Prodyut Banerjee,
Mr. Raju Mondal,
Mr. Ankit Misra
… for the petitioner
Mr. Tapan Bhanja
… for CGST Authorities
Mr. Rananjay Chatterjee,
… for Union of India
Heard learned advocates appearing for the parties. Petitioner has filed this application after service of copy of the same upon the respondents. Mr. Tapan Bhanja, learned advocate who appeared at the time of passing the order of disposal of the writ petition on 13th April, 2023 is present in Court, though he submits that he has not received copy of such application, a copy of the application be handed over to him by the petitioner. This is an application making innocuous prayer of extension of time to file the appeal before the appellate authority concerned since the time to file appeal as per the time granted by this Court by order dated 13th April, 2023 has expired and
2 petition
The judgment continues below.
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