The Union Of INDIA And 3 Ors vs. Bmg Informatics PVT LTD
Held
The Court held that the Interlocutory Application (I.A. No. 60/2022) had become infructuous. The application was filed on 04.01.2022, seeking a two-month extension to comply with a direction from 02.09.2021, which had initially granted six weeks for compliance. This meant that both the original compliance period and the requested extended period had long since expired by the time the application was filed. Furthermore, the application was listed for hearing on 24.08.2022, significantly after it had become practically moot. Therefore, the Court found no basis to grant the extension and dismissed the application as infructuous. No specific issue regarding the original direction in WP(C) No. 3878/2021 was decided in this application.
Facts
The Union of India, represented by the Secretary to the Ministry of Finance, Department of Revenue, and other revenue authorities, filed an Interlocutory Application (I.A. No. 60/2022) seeking an extension of time to comply with a direction previously issued by the Gauhati High Court in WP(C) No. 3878/2021. The original writ petition was disposed of on 02.09.2021, granting the revenue authorities six weeks for compliance. The present application, filed on 04.01.2022, sought a further extension of two months. However, the application was filed long after the initial compliance period and the requested extension period had expired, and was listed for hearing only on 24.08.2022. The writ petitioner, BMG Informatics Pvt Ltd, was represented by its director.
Key Issues
1. Whether the Interlocutory Application (I.A. No. 60/2022) seeking extension of time for compliance with the order dated 02.09.2021 in WP(C) No. 3878/2021 is maintainable, given its filing date and the expiry of the requested extension period. The petitioner (Union of India) argued for an extension of time, while the respondent (BMG Informatics Pvt Ltd) was represented but no specific arguments were recorded in the judgment regarding their stance on the extension itself, other than their counsel being present. The Court had to decide if the application was still viable for consideration.
AI-generated summary — verify with the full judgment below
Page No.# 1/2 GAHC010001942022
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/60/2022 In WP(C) No. 3878/2021 THE UNION OF INDIA AND 3 ORS REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE, DEPTT. OF REVENUE, NEW DELHI 110001 2: THE COMMISSIONER CENTRAL GST CENTRAL GST HQRS GUWAHATI GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI 1 3: THE JOINT COMMISSIONER (APPEALS) CGST CENTRAL EXCISE AND CUSTOMS GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI 1 4: THE ASSTT. COMMISSIONER CGST AND CENTRAL EXCISE DIVISION II GST BHAWAN KEDAR ROAD GUWAHATI VERSUS BMG INFORMATICS PVT LTD A CO. REGISTERED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT DISHA ENCLAVE, FIRST FLOOR, ARUNODAY PATH, CHRISTIAN BASTI, GUWAHATI, ASSAM AND IN THE INSTANT PROCEEDING REPRESENTED BY SRI JOYDEEP GUTPTA, ONE OF THE DIRECTORS OF THE PETITIONER COMPANY
Page No.# 2/2 Advocate for the Petitioner : MR S C KEYAL Advocate for the Respondent : DR. A SARAF
BEFORE HONOURABLE MR. J
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