Shri Shrivatas Rathi S/O Shriarun Kumar Rathi vs. Commissioner Of Central

EXCIA/13/2023HC RajasthanGSTCNR RJHC02078490202322 February 2024Bench: AVNEESH JHINGAN,SHUBHA MEHTA2 pages

AI SummaryRemanded

Facts

The appellant, Shri Shrivatas Rathi, filed an appeal before the High Court against an order of the Customs, Excise and Service Tax Appellate Tribunal dated May 18, 2017. During the pendency of this appeal, the Sabka Vishvas (Legacy Dispute Resolution) Scheme, 2019 was introduced. The appellant applied under this scheme and withdrew their pending appeal on December 14, 2019. However, the appellant was unsuccessful under the Scheme. Subsequently, an application for recalling the order of withdrawal was dismissed on August 25, 2021. An application for restoring the withdrawn appeal was then rejected on July 28, 2023, as it was deemed not maintainable while the order dismissing the recalling application stood. The appellant then filed a fresh appeal with an application for condoning a delay of 2121 days.

Held

The Court held that the appeal was withdrawn by the appellant. The appellant's counsel, after arguing for some length, realized that it was a second appeal against the Tribunal's order and that there had been no challenge posed to the dismissal of the recalling and restoration applications. Consequently, the appellant sought to withdraw the present appeal with liberty to avail remedies in accordance with law. The Court accepted this withdrawal. Since the appeal itself was withdrawn, the application for condonation of delay was not to be dealt with. The operative direction was to dismiss the appeal as withdrawn with liberty as prayed for.

Key Issues

1. Whether the present appeal, filed as a second appeal against the order of the Tribunal, is maintainable given the prior dismissal of applications for recalling and restoration of the original appeal? (Question of law). The appellant argued that they were withdrawing the present appeal with liberty to avail remedies in accordance with law, implying an acknowledgment of the procedural complexities and potential lack of merit in pursuing this specific appeal. The respondent, the Commissioner of Central Excise and Service Tax, did not present any arguments as the appeal was withdrawn by the appellant. It is important to note that the judgment does not explicitly frame the issues as questions of law or mixed law and fact, nor does it name specific provisions or precedents relied upon by the appellant in their arguments, other than the general context of the Sabka Vishvas Scheme and the procedural applications filed.

Sections Cited

Section 35G

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JP:9192-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Central/excise Appeal No. 13/2023 Shri Shrivatas Rathi S/o Shriarun Kumar Rathi, Aged About 42 Years, Ex.director Of M/s Rathi Tmt Sariapvt. Ltd. Sp-71-72, Riico Industrial Area, Khuskhera, Bhiwadi, District, Alwar-301019, Rajasthan ----Appellant Versus Commissioner Of Central, Excise And Service Tax, Jaipur-1, Ncrb Building Statue Circle, C-Scheme, Jaipur ----Respondent For Appellant(s) : Ms. Mahi Yadav For Respondent(s) : Mr. Kinshuk Jain HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA

Order 22/02/2024 AVNEESH JHINGAN, J(ORAL):-

This appeal under Section 35G of the Central Excise Act, 1994 is filed aggrieved of impugned order passed by Custom, Excise and Service Tax Appellate Tribunal, New Delhi (for short ‘the Tribunal’) dated 18.05.2017. 2. The brief facts are that the appellant on 06.12.2017 preferred an appeal against the impugned order of D.B. Central Excise Appeal No. 140/2017, during the pendency of the appeal the Department introduced Sabka Vishvas (Legacy Dispute Resolution) Scheme, 2019. The appellant applied under the Scheme and on 14.12.2019 withdrew the appeal pending in this Court. The appellant was unsuccessful under the Scheme and filed an application for recalling of order dated 14.12.2019. The

[2024:RJ-JP:9192-DB] (2 of 2) [EXCIA-13/2023] application was dismissed on 25.08.2021. Thereafter the appellant filed an application for restoring the withdrawn appeal and the application was rejected on 28.07.2023, the order is reproduced below:- “This restoration application seeks restoration of D.B. Central Excise Appeal No.140/2017 (Sh. Sri Srivats Rathi Versus Commissioner, CGST). We find that against the order passed in the aforesaid appeal, D.B. Civil Miscellaneous Application No. 48/2020 was filed which was dismissed on 25.08.2021. As long as that order stands, this restoration seeking to restore the Central Excise Appeal is not maintainable and, therefore, dismissed, leaving the applicant to work out such remedy as may be available to him under the law.”

Now the appellant has approached this Court by filing a second appeal accompanied by an application for condoning the delay of 2121 days. After arguing for some length realizing that it is a second appeal against the order of the Tribunal and there has been no challenge posed to the dismissal of the recalling and restoration application, learned counsel for the appellant is withdrawing the present appeal with liberty to avail remedies in accordance with law.

The appeal is dismissed as withdrawn with liberty as prayed for. Since the appeal itself has been withdrawn, the application for condonation of delay is not be dealt. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J Lakshya-Daksh/395

Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.