A company challenged an order-in-original claiming it missed the personal hearing because the notice arrived late. Since its appeal before the Commissioner (Appeals) was dismissed on limitation grounds, the Court declined to entertain the writ petition on merits and directed it to pursue remedies under the CGST Act.
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GAHC010102762024
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/2886/2024
M/S BHAWANI MARKETING PVT. LTD.
A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956,
AND HAVING ITS REGISTERED OFFICE AT SHIMA PLAZA, 3RD FLOOR, ULUBARI CHARIALI, GUWAHATI, ASSAM- 781007
AND IN THE PRESENT PROCEEDINGS IS BEING REPRESENTED BY ONE OF ITS DIRECTOR
SRI CHHOTE NARAIN SINHA.
VERSUS
UNION OF INDIA AND 4 ORS. REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI- 781006.
2:THE COMMISSIONER (APPEALS) CGST CENTRAL EXCISE AND CUSTOMS HAVING ITS OFFICE AT 3RD FLOOR
GST BHAWAN KEDAR ROAD MACHKHOWA
GUWAHATI- 781001.
3:THE DEPUTY COMMISSIONER (AUDIT) GST AND CENTRAL EXCISE AUDIT COMMISSIONERATE
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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
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.
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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.
JUDGE
Comparing Assistant
2 issues framed by the court
Should Article 226 jurisdiction be exercised against an order-in-original whose appeal has been dismissed on limitation grounds?
Can the petitioner challenge non-receipt of the personal hearing notice in the writ petition?
2 provisions across 2 enactments
M/S Bhawani Marketing Pvt. Ltd.
Union of India
The Commissioner (Appeals), CGST Central Excise and Customs
The Deputy Commissioner (Audit), GST and Central Excise Audit Commissionerate
The Assistant Commissioner, GST and Central Excise Guwahati-I Division
Devashis Baruah
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
