M/S Sriwas Consultants vs. The Union Of INDIA
Held
The Court permitted the petitioner to withdraw the writ petition to file an appeal before CESTAT. The Court reasoned that the writ petition was filed within the extended limitation period granted by the Supreme Court due to the COVID-19 pandemic. However, considering the delay and the fact that the matter was pending with a stay from the High Court, the Court directed the petitioner to pay half of the principal amount demanded within one month and file the appeal within one month from the date of deposit. The Court explicitly stated that no observations were made on the merits of the case, which are to be considered by the Appellate Tribunal. Failure to comply with these stipulations would allow the department to proceed against the petitioner.
Facts
The petitioner, M/s Sriwas Consultants, filed a writ petition before the Patna High Court challenging an order dated 22.02.2021. The writ petition was filed on 29.01.2022. The petitioner sought to withdraw the writ petition to file an appeal before the Customs, Excise And Service Tax Appellate Tribunal (CESTAT). The Court noted that the order was passed during the COVID-19 pandemic, a period during which the Supreme Court had extended the limitation for filing appeals. The writ petition was filed before the expiry of this extended period.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition to file an appeal before CESTAT, considering the circumstances of the COVID-19 pandemic and the Supreme Court's extension of limitation periods. Petitioner's contention: The petitioner sought withdrawal to avail the statutory remedy of appeal before CESTAT, arguing that the writ petition was filed within the extended limitation period granted by the Supreme Court due to the pandemic. Revenue's contention: The judgment does not record any specific contention from the revenue regarding the withdrawal or the appeal filing, other than implicitly opposing the continuation of the writ petition by seeking its dismissal or appropriate orders. 2. What directions should be issued by the High Court, given the pendency of the matter and the petitioner's request to pursue an appeal?
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.1623 of 2022 ====================================================== M/S Sriwas Consultants through its Proprietor, Anil Kumar Tiwary, S/o Late Amar Nath Tiwari, aged 55 years, resident of C-159, Road No. 10, Police Colony, Anisabad, P.S.-Gardanibagh, District-Patna. ... ... Petitioner/s Versus
The Union of India through the Commissioner of Central Tax, Bihar, GST Bhawan, Bir Chand Patel Path, Patna.
The Commissioner of Central Tax, Bihar, GST Bhawan, Bir Chand Patel Path, Patna.
The Commissioner (Appeals) of customs, Central GST and Central Excise, 2nd Floor, C.R. Building, Bir Chand Patel Path, Patna.
The Deputy Commissioner of Central GST and Central Excise, Patna West Division, 6th Floor, B Block Karpoori Thakur Sadan, Rajiv Nagar, Patna.
The AGM, State Bank of India, NPA and AUCA Management, Head Office, 5th Floor, West Gandhi Maidan, Patna-800001. 6. The AGM SARB, State Bank of India, State Bank of India, 2nd Floor, Patna Main Branch West Gandhi Maidan, Patna-800001. 7. The Chief Manager, SBI, Chapra Bazar Branch, Chapra.
The AGM, SBI, RACPC, 1st Floor, Patna Main Branch, West Gandhi M
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