Delhi High Court - Orders
Principal Commissioner Cgst And ... vs M/S Oriental Insurance Company Ltd on 17 May, 2023
Author: Vibhu Bakhru
Bench: Vibhu Bakhru
$~3
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ SERTA 2/2023
PRINCIPAL COMMISSIONER CGST
AND CENTRAL EXCICSE ..... Appellant
Through: Mr. Anurag Ojha, Sr. SC
with Mr. Gautam Barnwal
& Mr. Kumar Abhishek,
Advs.
versus
M/S ORIENTAL INSURANCE
COMPANY LTD ..... Respondent
Through: Mr. Yogendra Aldak &
Mr. Kunal Kapoor, Advs.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MR. JUSTICE AMIT MAHAJAN
ORDER
% 17.05.2023
1. Learned Counsel appearing for the appellant submits that the appellant has filed an affidavit, affirming that the certified copy of the impugned order was not received by the appellant till 08.12.2022 and the impugned order was collected from the Registry of the Tribunal on the said date by the concerned Inspector (one Mr. Danish Agha).
2. It is also stated that the Registry had dispatched the impugned order to CCE & ST-LTU Delhi, N.B.C.C. Plaza, Pushpvihar Saket, Delhi on 14.06.2021. However, the said unit (LTU Delhi) was closed pursuant to the roll out of Central Goods and Service Tax regime in 2017 and the cases were merged with respective CGST Commissionerate and, therefore, the said order 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 24/09/2023 at 10:20:49 was not received.
3. It is seen from the impugned order that the respondent is reflected as Commissioner, LTU, New Delhi and the hearing before the learned Tribunal was held on 11.03.2021. According to the appellant, the respondent unit (LTU) had ceased to exist in 2017.
4. Mr. Anurag Ojha, learned counsel for the appellant, seeks time to ascertain whether the learned Tribunal was informed of the change in the address of the respondent and whether any application was filed and is on record with the concerned Commissionerate.
5. List on 17.07.2023.
VIBHU BAKHRU, J AMIT MAHAJAN, J MAY 17, 2023 "SS"
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 24/09/2023 at 10:20:49