Writ petition against CESTAT's order dismissing a restoration application with INR 2 lakh costs. The Court found the pre-deposit condition had been complied with (with 9 days' delay), set aside the rejection and restored the appeal subject to payment of the costs within two weeks.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~89
ANKIT MADAN ..... Petitioner
Through: Mr.Ramesh Singh, Sr.Adv with Mr.Sumit K.Batra, Mr.Manish Khurana and Ms.Priyanka Jindal, Advs.
Versus
REGISTRAR, CUSTOMS, EXCISE AND SERVICE TAX APPELLLATE TRIBUNAL & ORS. .... Respondents
Through: Mr. Harpreet Singh, Sr.SC with Ms.Suhani Mathur, Mr.Jatin Kumar and Ms.Pritika Nagpal, Advs. Mr.Udit Malik, ASC for GNCTD/R-2.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R % 02.05.2024
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 08/05/2024 at 12:46:47
occasion approached this Court by way of W.P.(C) 11182/2021 which along with other connected writ petitions came to be disposed of by the Court on 10 October 2022 with a direction to the writ petitioner to comply with the directions of pre-deposit within a period of 12 weeks. 3. When the matter was taken up before the CESTAT on 23 January 2023 the writ petitioner had gone unrepresented and consequently, the CESTAT could not be informed of the deposit having been made. Taking into account the aforesaid, the CESTAT proceeded to dismiss the appeal itself bearing in mind the peremptory directions we had framed in our order while disposing of the writ petition. 4. The CESTAT was thereafter moved by way of an application seeking restoration. That application proceeded on the assertion that the directions as framed by us had been duly complied with. The CESTAT was admittedly not informed of the delay that was caused in complying with the conditions of pre-deposit as were framed. 5. It is the aforesaid inaccurate and incorrect stand taken in the application for restoration which appears to have weighed upon the CESTAT to dismiss the same along with cost of INR 2 lakhs. 6. When the present petition was taken up for consideration today, we were informed that undisputedly the direction for affecting predeposits had been duly complied with albeit with a delay of 9 days. The writ petitioner should have consequently been candid enough to admit to the aforesaid facts while moving the CESTAT for restoration. 7. However, and bearing in mind the larger interest of justice, we are of the considered opinion that the appeal itself may be restored on the Board of the CESTAT bearing in mind the undisputed position that the condition of pre-deposit has been duly complied with.
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 08/05/2024 at 12:46:47
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.
MAY 02, 2024/MJ
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 08/05/2024 at 12:46:47
2 issues framed by the court
Whether the appeal dismissed by CESTAT for non-communication of delayed pre-deposit compliance should be restored despite the inaccurate restoration application.
Whether the costs imposed by CESTAT should be sustained.
Ankit Madan
Registrar, Customs, Excise and Service Tax Appellate Tribunal
Yashwant Varma
Purushaindra Kumar Kaurav
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
