Sri Pavi Garments vs. The Assistant Commissioner Of CGST And Excise

Facts

The appellant, M/s. Sri Pavi Garments, challenged an assessment order dated 07.02.2025 for the assessment year 2018-19. This order was passed after a previous assessment order dated 31.08.2023 was set aside by the High Court on 29.07.2024, remanding the matter for fresh consideration. The appellant had participated in the fresh proceedings but sought to challenge the subsequent assessment order again, citing financial crisis as a reason for not being able to effectively pursue the matter. The learned Single Judge dismissed the writ petition, holding that financial crisis was not a valid ground to challenge the assessment order after participation. The present writ appeal challenges the Single Judge's order.

Held

The Court held that the appellant had already been granted an opportunity by setting aside the earlier assessment order dated 31.08.2023. Having participated in the subsequent proceedings, the appellant could not subsequently claim that financial crisis prevented effective pursuit of the matter, thereby rendering the assessment order bad in law. The Court found no other grounds to challenge the assessment order. Therefore, the appeal was dismissed. However, the appellant was granted liberty to avail the statutory remedy of appeal before the appropriate authority.

Key Issues

1. Whether the appellant can challenge the assessment order dated 07.02.2025 on the ground of financial crisis, after having participated in the proceedings pursuant to a remand order from this Court, and when no other grounds are raised to assail the assessment order? Contentions: Petitioner/Appellant: The appellant reiterated the submissions made before the learned Single Judge, implying that financial difficulties prevented effective participation and thus rendered the assessment order bad in law. Respondent/Revenue: The respondent, represented by the Standing Counsel, did not record any specific arguments in the judgment, but implicitly supported the Single Judge's decision by not conceding to the appellant's plea.