Anup Kumar Goswami vs. Assistant Commissioner Of Ctst And Central Excise And Ors
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2022. & Central Excise, Bankura Division & Ors.
Ms. Suchana Banerjee, Ms. Sukanya Dutta. ……..for the petitioner.
Mr. K. K. Maiti, Mr. Tapan Bhanja. ………for the CGST authority.
Heard learned advocates appearing for the parties.
By this writ petition, petitioner seeks relief of recalling of the impugned order of the appellate authority under Central Excise and Service Tax to avail the benefit of settlement scheme by paying the tax, but, admitted factual position is that at present the scheme in question is not in existence and further, appellate authority cannot recall its order since it has become functus officio and only remedy for the petitioner is further appeal which petitioner may avail in accordance with law.
With this observation, this writ petition being WPA No.3236 of 2021 stands disposed of. (Md. Nizamuddin, J.)
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