M/S Redolence Tea Industries vs. The Union Of INDIA And 4 Ors.
Held
The Court held that a full review of the order dated 03.02.2023 was not necessary, but a clarification was required. The Court noted that the original order dated 03.02.2023 had remanded the matter to the Departmental Appellate Authority to re-decide the appeal against the cancellation of GST registrations. However, it failed to acknowledge the prior order dated 09.01.2023, by which the Appellate Authority had dismissed the petitioner's appeal as time-barred. The Court clarified that the appeal filed by the writ petitioner was indeed dismissed on 09.01.2023 on the ground of limitation. The Court set aside the order dated 09.01.2023 and directed that the directions in the order dated 03.02.2023, to reconsider the appeal, shall remain in effect. The Appellate Authority is to reconsider the appeal upon the writ petitioner's compliance with the directions to deposit statutory dues. The original order and the clarification order are to be read together.
Facts
The petitioner, M/s Redolence Tea Industries, filed a review petition seeking correction of an order dated 03.02.2023 passed in WP(C) No.574/2023. The original order mistakenly stated that the petitioner's appeal was pending before the Appellate Authority. In reality, the appeal had already been dismissed on 09.01.2023 by the Appellate Authority on the grounds of limitation. Although the dismissal order was part of the writ petition, it was not referenced in the order dated 03.02.2023. The revenue contended that a full review of the original order was unnecessary and only a clarification was required.
Key Issues
1. Whether the order dated 03.02.2023 passed in WP(C) No.574/2023, which erroneously stated that the petitioner's appeal was pending before the Appellate Authority, requires a full review or merely a clarification, considering the appeal was actually dismissed on 09.01.2023 on grounds of limitation. Petitioner's contention: The petitioner sought a review of the order dated 03.02.2023 due to the factual inaccuracy regarding the pendency of their appeal, which had been dismissed earlier. They aimed to correct the record and ensure the appellate authority reconsidered their case based on the correct procedural status. Revenue's contention: The revenue argued that a complete review of the order dated 03.02.2023 was not warranted. Instead, they suggested that a clarificatory order would suffice to address the discrepancy in the court's previous order.
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Page No.# 1/3 GAHC010058832023
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Review.Pet./38/2023 M/S REDOLENCE TEA INDUSTRIES A REGD. PARTNERSHIP FIRM HAVING ITS REGD. OFFICE AT OPP. TDA OFFICE, CHALIHA NAGAR, TINSUKIA, ASSAM. PIN- 786125. REPRESENTED BY ITS PARTNER SRI MANASH BURAGOHAIN. VERSUS THE UNION OF INDIA AND 4 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA, DEPTT. OF FINANCE. 2:THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD GUWAHATI- 781001 ASSAM. 3:THE JT. COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD GUWAHATI- 781001 ASSAM. 4:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX TINSUKIA ASSAM. 5:THE SUPERINTENDENT CENTRAL GOODS AND SERVICE TAX DOOMDOOMA
Page No.# 2/3 DIST.- TINSUKIA ASSAM Advocate for the Petitioner : MR. A K GUPTA Advocate for the Respondent : DY.S.G.I.
BEFORE HON’BLE MR. JUSTICE SO
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