M/S.The Coronation Fireworks Factory vs. The Joint Director

Facts

The petitioner, M/s. The Coronation Fireworks Factory, represented by its partner K. Jeyasankar, filed a Civil Miscellaneous Petition (C.M.P.) to condone a delay of 50 days in filing a writ appeal. The appeal was against an order passed in W.P.(MD)No.14221 of 2024, dated 01.07.2024. The respondents were the Joint Director, DGGI, and the Commissioner of CGST & Central Excise. The petitioner sought to set aside the order of the learned Single Judge in the writ petition. The matter came before the Madurai Bench of the Madras High Court.

Held

The Court recorded that the learned counsel appearing for the petitioner sought permission to withdraw the Civil Miscellaneous Petition. An endorsement to this effect was made in the case bundle. Consequently, the Court dismissed the Civil Miscellaneous Petition as withdrawn, with no costs awarded. As a direct result of the withdrawal of the C.M.P., the Writ Appeal (W.A.(MD)No.SR.69281 of 2024) was rejected at the SR (Stage of Registration) stage itself. No findings were made on the merits of the original writ petition or the proposed appeal, as the matter was disposed of based on the petitioner's request to withdraw.

Key Issues

1. Whether the delay of 50 days in preferring the writ appeal against the order dated 01.07.2024 in W.P.(MD)No.14221 of 2024 should be condoned. The petitioner argued for condonation of delay to pursue their appeal. The respondents did not record any specific arguments on the delay. The Court had to decide whether to allow the condonation petition, which would then allow the writ appeal to be considered on merits. The core issue was the petitioner's request to overcome the procedural hurdle of delay to challenge the order of the learned Single Judge.