M.M. Enterprise vs. Commissioner (Appeals) And Anr
Held
The High Court did not decide the merits of the case. The petitioner sought permission to approach the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) after complying with the pre-deposit requirements against the order in appeal. The revenue did not object to this prayer. Consequently, the Court disposed of the writ petition, granting the petitioner liberty to approach the CESTAT within two weeks from the date of the order. The petitioner was permitted to raise all available grounds of law and fact, including explanations for any delay in approaching the CESTAT. The Court explicitly stated that it had not expressed any opinion on the merits of the case.
Facts
The petitioner, M.M Enterprise, represented by its Warehouse Manager, has filed a writ petition challenging a demand-cum-show cause notice dated March 22, 2021, an order in original dated May 5, 2022, and an order in appeal dated August 23, 2024. These orders were passed by the Assistant Commissioner and the Commissioner (Appeals), CGST, respectively. The appeal before the Commissioner (Appeals) was rejected solely on the grounds of limitation, being barred by over one year and ten months. The proceeding pertains to the financial year April 2015 to March 2016.
Key Issues
1. Whether the demand-cum-show cause notice is without jurisdiction as it is beyond the period of limitation prescribed under the relevant provisions of law. 2. Whether the adjudicating authority duly considered the grounds on facts and law taken by the petitioner. 3. Whether the appellate authority erred in dismissing the appeal solely on the ground of limitation without considering the merits of the matter. Petitioner's arguments: The petitioner contended that the demand-cum-show cause notice was issued without jurisdiction as it was beyond the period of limitation. Furthermore, the petitioner argued that other factual and legal grounds raised by them were not adequately considered by the adjudicating authority. The appellate authority's decision to dismiss the appeal solely on limitation, without examining the merits, was also challenged. Revenue's arguments: The judgment records no specific arguments made by the respondent-revenue on the merits of the case. However, the revenue's counsel did not object to the petitioner's prayer to approach the CESTAT.
Sections Cited
Section 86
AI-generated summary — verify with the full judgment below
HIGH COURT OF TRIPURA AGARTALA
WP(C) No.803 of 2024
M.M Enterprise, C/o Asian paints Ltd Near Tripura Sundari Nursing College, Uttar Champamura, Bypass Road, Old Agartala, Tripura West 799008 Represented by Sri Mitra Ghosh, Ware house Manager, Asian Paints Ltd, Tripura, of B.K. Road, North Banamalipur, Agartala, Agartala AMC, West Tripura, Tripura ……… Petitioner(s). V E R S U S
Commissioner (Appeals), CGST,Central Excise and Customs, 3rd Floor, GST Bhawan, Kedar Road, Machkhowa, Guwahati-781001. 2. Assistant Commissioner, Central Goods and Services Tax Tripura-I, Agartala 3rd Floor, Jackson Gate Building, Lenin Sarani, Agartala-799001. ……… Respondent(s).
For Petitioner
: Mr. Vinoy Shroff, Advocate,
Mr. Arjun Acharjee, Advocate.
For Respondent(s) : Mr. Paramartha Datta, Advocate.
HON’BLE THE CHIEF JUSTICE MR. APARESH KUMAR SINGH HON’BLE MR. JUSTICE BISWAJIT PALIT Order 20/02/2025
Heard Mr. Vinoy Shroff, learned counsel together with Mr. Arjun Acharjee, learned counsel for the petitioner and Mr. Paramartha Datta for the respondents-revenue.
The demand-cum-show cause notice dated 22
The judgment continues below.
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