M/S Aanchal Ispat Limited And Anr vs. Union Of INDIA And Ors.
Facts
The petitioners, M/s. Anchal Ispat Ltd. & Anr., approached the High Court. The respondent authorities, including the Union of India and CGST authorities, filed an application seeking a minor change in a previous order of the Court dated 8th February, 2022. The application requested an extension of time for the Additional Commissioner or Joint Commissioner of Central Excise of Service Tax GST & CX, Howrah Commissionerate, to carry out the directions of the Court's order dated 8th February, 2022. The Court had previously directed certain actions to be taken by the said authorities.
Held
The Court allowed the application filed by the respondent authorities. The Court granted an extension of time for another four weeks for the Additional Commissioner or Joint Commissioner of Central Excise of Service Tax GST & CX, Howrah Commissionerate, to carry out the order dated 8th February, 2022. The reasoning for this extension is not detailed, but the Court found the prayer to be 'innocuous'. The operative direction was to dispose of the application CAN 1 of 2022 with the observation and direction regarding the time extension.
Key Issues
1. Whether the respondent authorities are entitled to an extension of time to comply with the Court's order dated 8th February, 2022, and if so, for what duration? The respondent authorities argued that a minor change was needed in the previous order to grant them additional time to carry out its directions. The petitioners' arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
2022. p.b. Sl. No.
W.P.A. 1295 of 2022 With CAN 1 of 2022 M/s. Anchal Ispat Ltd. & Anr. Vs. Union of India & Ors. Mr. N. K. Chowdhury, Mr. Arijit Chakrabarti, Mr. N.Chowdhury. ……..for the petitioners. Mr. B. P. Banerjee, Mr. Tapan Bhanja. ………for the CGST authority. Heard learned advocates appearing for the parties. Respondent authorities concerned has filed this application for a very innocuous prayer of minor change in the order of this Court dated 8th February, 2022 by directing the Additional Commissioner or Joint Commissioner of Central Excise of Service Tax GST & CX, Howrah Commissionerate to carry out the aforesaid order dated 8th February, 2022 time to carry out the order dated 8th February, 2022 which is extended for another four weeks. This application is allowed by granting the prayer as made in the application. With this observation and direction the application being CAN 1 of 2022 is disposed of. (Md. Nizamuddin, J.)
The judgment continues below.
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