M/S Adarshbandhu Construction Private Limited v. The Union Of India

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.12114 of 2022 ====================================================== M/s Adarshbandhu Construction Private Limited through its director Ramchandra Prasad, aged about 62 years, son of Late Bechu Ram, Registered Office-cum-Residence-At, Post-Office and Police Station-Daudnagar, District-Aurangabad, Bihar-824113.

... ... Petitioner/s

Versus

1.

The Union of India through its Commissioner, Central Goods and Service Tax and Central Excise, Office-3rd Floor, GST Bhawan, Central Revenue Building, B.C. Patel Path, Patna-800001.

2.

The Members of Designated Committee, The Sabka Viswas (Legacy Dispute Resolution) Scheme 2019, through Shri Dharamjeet Kumar, the Additional Commissioner, Central Goods and Service Tax and Central Excise, GST Bhawan, Central Revenue Building, B.C. Patel Path, Patna. 3.

The Commissioner (Appeal) Customs, Central Goods and Service Tax and Central Excise Office - 2nd Floor, GST Bhawan, Central Revenue Building, B.C. Patel Path, Patna-800001.

4.

The Assistant Commissioner-cum-Adjudicating Authority, Central Goods and Service Tax Division, Gaya, Office - 1st Floor, R.J. Palace, Raikashi Nath More, Swarajpuri Road, Gaya.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr.Nawnit Kumar Tiwary, Advocate For the Respondent/s :

Dr. K.N.Singh, A.S.G.

Mr. Anshuman Singh, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 01-09-2022 Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):-

2/4 As is evident from the impugned order dated 30.05.2022, (Annexure-8, Page 52), passed by the Respondent No. 3 namely, The Commissioner (Appeal), Customs, Central Goods & Service Tax and Central Excise, Patna, the same is appellable.

As such, petitioner is permitted to withdraw the

3/4 present petition reserving liberty to prefer an appeal within a period of four weeks from today.

In the event of appeal being preferred within a period of four weeks from today, the issue of limitation shall not come in the way of adjudication of the appeal on merits; Opportunity shall be granted to the parties to place on record all essential documents and materials, if so required and desired;

Petitioner through learned counsel undertakes to fully cooperate and not take unnecessary adjournment; The Appellate Authority shall decide the appeal on merits, in compliance of the principles of natural justice; The Appellate Authority shall pass a reasoned and speaking order, copy whereof be supplied to the parties; Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law;

We are hopeful that as and when petitioner takes recourse to such remedies, as are otherwise available in law, before the appropriate forum, the same shall be considered and decided expeditiously preferably within a period of six months thereafter, in accordance with law and with reasonable

4/4 dispatch;

We have not expressed any opinion on merits and all issues are left open;

If necessary, proceedings be conducted through digital mode;

Liberty reserved to the petitioner to challenge the order, if required and desired.

The instant petition sands disposed of in the aforesaid terms.

Interlocutory Application(s), if any, also stands disposed of.

(Sanjay Karol, CJ) ( S. Kumar, J) Sujit/- U