Hotel Atithi v. Union of India and 2 Ors

ORDER Date : 24.07.2024

The instant writ petition has been filed by the Petitioner challenging the order dated 28.02.2024 whereby the adjudicating authority i.e. the Assistant Commissioner of GST and Central Excise has passed an order thereby confirming the demand of the Service Tax and also directed that interest as well as penalty be paid as adjudged therein.

¶2The sole ground on which the instant writ petition has been filed is that the Petitioner was issued a show cause notice on 22.10.2021. Thereupon, the Petitioner submitted a reply on 27.03.2023. It is also seen that the Petitioner was heard on 29.03.2023. In the meantime, the Adjudicating Authority changed and the new Adjudicating Authority had duly issued notice to the Petitioner. There is no denial to the fact that the Petitioner did not receive the said notice wherein the date was fixed on

17.01.2024. However, the Petitioner having not appeared, the Adjudicating Authority disposed of the said proceedings by passing the impugned order. In the opinion of this Court, this is not a case of failure of natural justice thereby to invoke the extraordinary jurisdiction of this Court under Article 226 of the Constitution. Taking into account that the petitioner has a remedy available under the Finance Act, 1994 to prefer an appeal against the said order dated 28.02.2024, this Court is not inclined to entertain the instant writ petition under Article 226 of the Constitution. Page No.# 3/3

¶3Be that as it may, taking into account that there is a limitation prescribed for filing the appeal within a particular period of time i.e. 60 days from the date of the receipt of the impugned order dated

28.02.2024, this Court for the ends of justice enlarges the said period of limitation taking into account the pendency of the instant writ petition thereby permits the Petitioner to file the appeal within 30 days from the date of the instant order.

¶4With above observations and directions, the instant writ petition stands disposed of.

¶5Interim order passed on 22.05.2024 stands vacated.

JUDGE Comparing Assistant

PageoNo.#o1/3 GAHC010099492024 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o CaseoNo.o:oWP(C)/2644/2024o HOTELoATITHIo (UNIToOFoROYALoMISSIONoCONSTRUCTIONoPVToLTD)oAoCOMPANYo REGISTEREDoUNDERoTHEoCOMPANIESoACT1956,oHAVINGoITSo REGISTEREDoOFFICEoAToSITUATEDoAToA.K.oAZADoROADoOPPOSITEoOFo NEPALIoMANDIR,oPALTANoBAZAR,oGUWAHATIo781008.oREPRESENTEDoBYo ITSoMANAGINGoDIRECTORoSRIoYUVARAJoSHARMAoSONoOFoLATEoSHREEo PRASADoSHARMA VERSUSo UNIONoOFoINDIAoANDo2oORSo REPRESENTEDoBYoTHEoSECRETARYoOFoGOVERNMENToOFoINDIA,o MINISTRYoOFoFINANCEoNEWoDELHI-110001 2:THEoPRINCIPALoCOMMISSIONER oCENTRALoGOODSoANDoSERVICESoTAX oGSToBHAWAN oKEDARoROAD oKAMRUP(M) oASSAM o781001 3:THEoASSISTANToCOMMISSIONER oCENTRALoGOODSoANDoSERVICESoTAX oGUWAHATI-IIoDIVISION oGUWAHATo For;the;Petitioner(s);;;;;;;;;;;;;;;;;:;Mr.;R.;S.;Mishra,;Advocate ooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooo For;the;Respondent(s);;;;;;;;;;;;;:;Mr.;S.;C.;Keyal,;SC,;GST ;;;;;;;;:;Ms.;K.;Phukan,;Dy.;S.G.I. Page No.# 2/3 BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH