M/S Bhawani Marketing Pvt. Ltd v. Union of India and 4 Ors

ORDER Date : 02.09.2024

Heard Mr. P. Das, the learned counsel appearing on behalf of the Petitioner and Mr. S. C. Keyal, the learned Standing Counsel appearing on behalf of the CGST.

¶2The Petitioner herein has challenged the order-in-original dated

28.03.2022 on the ground that the Petitioner could not appear in the personal hearing so provided to the Petitioner as the notice dated

18.02.2022 was received on 10.03.2022 much after the dates which were fixed by the Superintendent of Audit Commissionerate (CGST).

¶3Be that as it may, it has been fairly submitted that against the order Page No.# 3/3 dated 28.03.2022, the Petitioner had preferred an appeal before the First Appellate Authority i.e. the Commissioner (Appeals), Customs, CGST and Central Excise. However the said appeal has been dismissed on the ground of limitation.

¶4Taking into account that the said order dated 28.03.2022 has already attained finality in view of the dismissal of the appeal and unless the said order by which the said appeal was dismissed is not set aside, it would not be proper on the part of this Court to exercise the jurisdiction under Article 226 of the Constitution.

¶5Accordingly, this Court dismisses the instant petition on the ground of not being entertained without touching on the merits. The Petitioner if so aggrieved by the order by which the appeal has been dismissed, would be at liberty to avail other remedies provided under the CGST Act, 2017 and in such proceedings, the Petitioner would also be at liberty to take such grounds including the ground of not receiving the notice of personal hearing on time.

¶6The dismissal of the instant writ petition on the ground that this Court does not find it to be a fit case for entertaining the writ petition would not prejudice the Petitioner in such proceedings if so filed as per the extant law.

¶7Interim order passed earlier stands vacated.

JUDGE Comparing Assistant

PageoNo.#o1/3 GAHC010102762024 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o CaseoNo.o:oWP(C)/2886/2024o M/SoBHAWANIoMARKETINGoPVT.oLTD.o AoCOMPANYoINCORPORATEDoUNDERoTHEoPROVISIONSoOFoTHEo COMPANIESoACT,o1956,o ANDoHAVINGoITSoREGISTEREDoOFFICEoAToSHIMAoPLAZA,o3RDoFLOOR,o ULUBARIoCHARIALI,oGUWAHATI,oASSAM-o781007o ANDoINoTHEoPRESENToPROCEEDINGSoISoBEINGoREPRESENTEDoBYoONEoOF ITSoDIRECTORo SRIoCHHOTEoNARAINoSINHA. VERSUSo UNIONoOFoINDIAoANDo4oORS.o REPRESENTEDoBYoTHEoSECRETARY,o MINISTRYoOFoFINANCE,o DEPARTMENToOFoREVENUE,o NORTHoBLOCK,oCENTRALoSECRETARIAT,o NEWoDELHI-o781006. 2:THEoCOMMISSIONERo(APPEALS) oCGST oCENTRALoEXCISEoANDoCUSTOMS oHAVINGoITSoOFFICEoATo3RDoFLOOR o GSToBHAWAN oKEDARoROAD oMACHKHOWA o GUWAHATI-o781001. 3:THEoDEPUTYoCOMMISSIONERo(AUDIT) oGSToANDoCENTRALoEXCISE oAUDIToCOMMISSIONERATE Page No.# 2/3 GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001. 4:THE ASSISTANT COMMISSIONER GST AND CENTRAL EXCISE GUWAHATI-I DIVISION 2ND FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001 For the Petitioner(s) : Mr. P. Das, Advocate For the Respondent(s) : Mr. S. C. Keyal, Standing Counsel BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH