Calcutta High Court (Appellete Side)
M/S. Atindra Construction Private ... vs The Principal Commissioner Of Service ... on 2 January, 2018
Author: Aniruddha Bose
Bench: Aniruddha Bose
09 02.01.18. M.A.T. 326 of 2017.
ab (CAN 2360 of 2017)
(CAN 4187 of 2017)
(CAN 4188 of 2017)
M/s. Atindra Construction Private Limited.
Vs
The Principal Commissioner of Service Tax, Audit
Commissionerate & Ors.
Mr. Chinmay Kumar Ghosh
... For the Appellant.
Mr. Somnath Ganguli
Ms. Manasi Mukherjee
... For the Respondents.
The application being CAN 4187 of 2017 has been taken out by the appellant seeking certain amendments of the grounds of appeal. The reason for this amendment, according to the appellant is that during pendency of the appeal, adjudication on the show-cause notice has been made. The main issue involved in this appeal is as to whether the authority who issued the show-cause notice had the power and jurisdiction to do so or not. As order in the adjudication proceeding has been passed, we are of the view that the said fact ought to be brought on record. The amendment sought for in substance seeks to bring on record these subsequent events. The application being CAN 4188 of 2017 is accordingly allowed. This application is in relation to the stay petition, which has been registered as CAN 2360 of 2017. We shall consider the overall impact of these subsequent events on the present appeal and the stay petition at the time of hearing of the appeal and the stay petition. Let the necessary steps be taken for carrying out such amendment.
So far as the application being CAN 4187 of 2017 is concerned, the same seeks to introduce fresh grounds of appeal. The grounds of appeal are in relation to the judgement and order of the learned First Court dismissing the writ petition. By the amended grounds, the order of the adjudicating authority passed on 22nd March, 2017 is sought to be targeted. As the judgement was delivered on 6th March, 2017, we do not think these fresh grounds can be allowed to be introduced as the learned First Court had no occasion to examine the order of the adjudicating authority. As such we are dismissing the application being CAN 4187 of 2017. As we have already observed, these subsequent events however shall be taken cognizance of on the basis of amendment of the stay petition. Let the amended stay petition be filed before us by 8th January, 2018. On that date, this matter shall be listed under the same heading.
(Aniruddha Bose, J.) (Amitabha Chatterjee, J.)