Gauhati High Court
M/S Sailaja Commercial Construction ... vs The Union Of India And 3 Ors on 18 April, 2022
Author: Devashis Baruah
Bench: Devashis Baruah
Page No.# 1/3
GAHC010004622022
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/153/2022
M/S SAILAJA COMMERCIAL CONSTRUCTION PRIVATE LIMITED
A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE INDIAN
COMPANIES ACT, 1956 AS AMENDED UP TO AND HAVING THEIR
PRINCIPAL PLACE OF BUSINESS AT HOUSE NO.9, ADITYA RESIDENCY,
BELTOLA NAMGHAR PATH, JAYNAGAR CHARIALI, BELTOLA, IN THE
DISTRICT OF KAMRUP (M), GUWAHATI-781028, ASSAM AND
REPRESENTED THROUGH THEIR DIRECTOR, MR UDAYADITYA GOSWAMI,
AGED ABOUT 53 YEARS, SON OF UTSHABA NANDA GOSWAMI.
VERSUS
THE UNION OF INDIA AND 3 ORS
REP. BY THE SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF
FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-
110001.
2:THE PRINCIPAL COMMISSIONER
CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE
COMMISSIONERATE
GUWAHATI
GST BHAWAN
KEDAR ROAD
MACHKHOWA
GUWAHATI-781001
ASSAM
3:SUPERINTENDENT (HQRS. ADJ.)
GST AND CENTRAL EXCISE COMMISSIONERATE
GUWAHATI
GST BHAWAN
KEDAR ROAD
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MACHKHOWA
GUWAHATI-781001
ASSAM
4:THE SUPERINTENDENT
(RANGE -II E
CENTRAL GST)
GST BHAWAN
2ND FLOOR
ROOM NO. 206
KEDAR ROAD
MACHKHOWA
GUWAHATI-781001
Advocate for the Petitioner : MR. D SARAF
Advocate for the Respondent : ASSTT.S.G.I.
BEFORE
HONOURABLE MR. JUSTICE DEVASHIS BARUAH
ORDER
Date : 18-04-2022 Heard Mr. D Saraf, learned counsel for the petitioner and Mr. SC Keyal, learned Standing counsel, GST.
The instant writ proceeding is initiated against the order dated 09.09.2021 by the Principal Commissioner of Central Goods and Service Tax and Central Excise, Guwahati in Order in Original No.05/Pr.Commr./ST/GHY2021-22 whereby a demand of Rs.3,48,03,981/- of service tax along with equivalent amount of penalty in terms with Section 78 of the Finance Act 1994 and penalty in terms with Section 77(1) & Section 77(2) of the Finance Act of 1994 has been imposed upon the petitioner.
Page No.# 3/3 The contention of the learned counsel for the petitioner is that certain vital documents which the petitioner had submitted during the hearing of the case through email has not been considered by the adjudicating authority. This contention can very well be adjudicated before the Appellate Authority i.e., the Customs Excise & Service Tax Appellate Tribunal in terms with Section 86 of the Finance Act, 1994.
In that view of the matter and taking into consideration there is Appellate Statutory authority who can adjudicate the issue involved in the writ proceedings, this Court is not inclined to exercise the writ jurisdiction under Article 226 of the Constitution of India. Taking into account that the petitioner had approached this Court and the issue had been pending before this Court, this Court is of the opinion that if the petitioner files an appeal within 31.08.2022, the said appeal shall be entertained without insisting on the question of limitation.
Further taking into consideration that this Court had vide an order dated 28.03.2022 directed the respondent authorities not to take any coercive action till today, this Court is further of the opinion that the said interim direction shall continue till 31.05.2022.
With the above observation the writ petition stands disposed of.
JUDGE Comparing Assistant