Partly allowed

The Commissioner of Cgst and Central Excise v. Vadivel Pyrotech Pvt. Ltd.

Madras HC24 Oct 2024CMP(MD)/14240/2024

Case brief

AI extract

What is this about?

The Madurai Bench allowed a compromisable petition to condone a 502-day delay in filing a GST appeal, ordering the appellant to pay Rs.1,000 as costs to the Advocate Clerk's Welfare Association by 12.11.2024, failing which the petition would stand dismissed.

What did the court decide?

Petition allowed on payment of Rs.1,000 to the Advocate Clerk's Welfare Association by 12.11.2024; dismissal automatic if unpaid.

The Commissioner of Cgst and Central Excise Vs Vadivel… — GST and Indirect Tax | Madras HC (2024)

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CMP(MD) No.14240 of 2024

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT ( Civil Appellate Jurisdiction )

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Thursday, the Twenty Fourth day of October Two Thousand and Twenty Four

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PRESENT

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The Honble Mr.Justice P.VELMURUGAN and The Honble Mr.Justice K.K. RAMAKRISHNAN

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CMP(MD) No.14240 of 2024

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CMA(MD) SR.No.12773 of 2023

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THE COMMISSIONER OF CGST AND CENTRAL EXCISE, MADURAI COMMISSIONERATE, CENTRAL REVENUE BUILDING, NO.4, LAL BAHADUR SASTRI ROAD, BIBIKULAM, MADURAI - 625 002.

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... PETITIONER/APPELLANT

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VADIVEL PYROTECH PVT LTD, 217/G, SATTUR ROAD, ANUPPANKULAM, SIVAKASI - 626 002, TAMIL NADU.

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... RESPONDENT/RESPONDENT

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Petition filed praying that in the circumstances stated therein and in the affidavit filed therewith the High Court may be pleased to condone the delay of 502 days in filling the C.M.A(MD) SR. No.12773 of 2023.

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Prayer in CMA(MD) SR.No.12773 of 2023 :

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To allow the appeal and set aside the Impugned Final Order No.40295 of 2022 dated 18.08.2022 passed by the CESTAT, Chennai.

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https://www.mhc.tn.gov.in/judis

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CMP(MD) No.14240 of 2024

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ORDER : This petition coming up for orders on this day, upon perusing the petition and the affidavit filed in support thereof and upon hearing the arguments of MR.N.DILIPKUMAR, Advocate for the petitioner and of MR.N.VISWANATHAN, Advocate on behalf of the Respondent, the court made the following order:-

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This petition has been filed to condone the delay of 502 days in fling the appeal. 2.The learned counsel appearing for the respondent has filed a counter.

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3.The reasons stated in the accompanying affidavits are not satisfactory. However, in order to give opportunity to the parties to resolve the dispute on merits, the petition is allowed on condition that the appellant shall pay a sum of Rs.1,000/(Rupees Thousand only) to the Advocate Clerk's Welfare Association, Madurai Bench of Madras High Court, bearing Account No.496039124 at Indian Bank, High Court Branch, Madurai, towards costs, on or before 12.11.2024, failing which, the petition

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shall stand dismissed automatically without any further reference to Court.

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4.List the matter on 13.11.2024 'for reporting compliance'.

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sd/-

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24/10/2024 / TRUE COPY /

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/11/2024

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Sub-Assistant Registrar (C.S. I / II / III / IV ) Madurai Bench of Madras High Court, Madurai - 625 023.

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THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI.

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https://www.mhc.tn.gov.in/judis

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CMP(MD) No.14240 of 2024

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COPY TO

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THE OFFICER INCHARGE, ADVOCATE CLERK'S WELFARE ASSOCIATION, MADURAI BENCH OF MADRAS HIGH COURT, MADURAI.

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ORDER IN CMP(MD) No.14240 of 2024 in CMA(MD) SR.No.12773 of 2023 Date :24/10/2024

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RS/MMS/SAR-(06.11.2024) 3P 3C Madurai Bench of Madras High Court is issuing certified copies in this format from 17/07/2023

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https://www.mhc.tn.gov.in/judis

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The Commissioner of Cgst and Central Excise v. Vadivel Pyrotech Pvt. Ltd.

Case brief

What is this about?

What did the court decide?

The Commissioner of Cgst and Central Excise v. Vadivel Pyrotech Pvt. Ltd.

Case brief

What is this about?

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