Hotel Athithi v. The Union of India and 2 Ors

PageoNo.#o1/3 GAHC010165542024 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o CaseoNo.o:oWA/280/2024o HOTELoATHITHIo (UNIToOFoROYALoMISSIONoCONSTRUCTIONoPVToLTD)oAoCOMPANYo REGISTEREDoUNDERoTHEoCOMPANIESoACT1956,oHAVINGoITSo REGISTEREDoOFFICEoAToSITUATEDoAToA.K.oAZADoROADoOPPOSITEoOFo NEPALIoMANDIR,oPALTANoBAZAR,oGUWAHATIo781008. VERSUSo THEoUNIONoOFoINDIAoANDo2oORSo REPRESENTEDoBYoTHEoSECRETARYoOFoGOVERNMENToOFoINDIA,o MINISTRYoOFoFINANCEoNEWoDELHI-110001 2:THEoPRINCIPALoCOMMISSIONER oCENTRALoGOODSoANDoSERVICESoTAX oGSToBHAWAN oKEDARoROAD oKAMRUP(M) oASSAM o781001 3:THEoASSISTANToCOMMISSIONER oCENTRALoGOODSoANDoSERVICESoTAX oGUWAHATI-IIoDIVISION oGUWAHATo AdvocateoforotheoPetitionerooooo:oMR.oRoSoMISHRA,oMR.oAoKoGUPTA,MSoMoNIROLAo AdvocateoforotheoRespondento:oDY.S.G.I.,oSC,oGSToo ooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooo BEFORE HONOURABLEoTHEoCHIEFoJUSTICE HONOURABLEoMR.oJUSTICEoKARDAKoETE ORDERo Page No.# 2/3 Date : 21-08-2024 (Vijay Bishnoi, CJ)

This Writ Appeal is filed by the appellant, being aggrieved with the order dated 24.07.2024, passed by the learned Single Judge in WP(C) No.2644/2024.

¶2The appellant has approached the Writ Court challenging the order dated

28.02.2024, whereby 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 the penalty be paid as adjusted therein.

¶3It was the case of the appellant before the learned Single Judge that a show cause notice was issued to him on 22.10.2021 and in response to the same, the petitioner has submitted a reply on 27.03.2023 and he was heard on

29.03.2023. Thereafter, the adjudicating authority changed and new adjudicating authority has issued another notice to the appellant. It is the admitted case of the appellant that though the notice was received by the appellant, wherein the date was fixed as 17.01.2024, but the appellant has failed to appear on the said date and the adjudicating authority has passed the impugned order.

¶4The learned Single Judge, after taking into consideration the arguments made on behalf of the appellant, has opined that the case of the appellant is not a case of failure of natural justice, which necessitate invocation of the extra-ordinary jurisdiction of this Court, under Article 226 of the Constitution of India. The learned Single Judge has further opined that the appellant has a remedy available under the Finance Act, 1994, to prefer an Appeal against the impugned order dated 28.02.2024 and therefore, the Court was not inclined to Page No.# 3/3 entertain the said Writ Petition under Article 226 of the Constitution of India. The learned Single Judge has further observed that though there is a limitation prescribed in filing the Appeal, within a particular period of time i.e. sixty (60) days from the date of receipt of the order impugned, ends of justice would met, if the said period of limitation be relaxed and the appellant is permitted to file Appeal within thirty (30) days, from the date of the order.

¶5Having heard the learned counsel for the parties and after going through the materials available on record, we do not find any case for interference. Hence, the Writ Appeal is dismissed.

¶6However, the appellant is further granted thirty (30) days time from today, to file the Appeal before the Appellate Authority, as directed by the learned Single Judge.

JUDGE CHIEF JUSTICE Comparing Assistant