M/S Broad-Son Commodities Private Limited v. The Union Of India Through The Chief Commissioner

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.15024 of 2022 ====================================================== M/s Broad-Son Commodities Private Limited Having its registered office at Dr. Himanshu Complex, Block Road, Koilwar Chowk, Arrah, Police StationArrah, District- Bhojpur, Bihar through its authorized Signatory and one of the Directors namely Sri Ashok Kumar (Male), aged about 67 years, Son of Late Ram Chandra Saw, resident of Pareo, Post Office- Pareo, Police StationPareo, District- Patna. ... ... Petitioner/s

Versus

1.

The Union of India through the Chief Commissioner Customs, Central GST and Central Excise, Patna, 2nd Floor, C.R. Building (Annexe), Bir Chand Patel Path, Patna.

2.

The Chief Commissioner, Customs, Central GST and Central Excise, Patna, 2nd Floor, C.R. Building (Annexe), Bir Chand Patel Path, Patna. 3.

The Principal Commissioner, Customs, Central GST and Central Excise, Patna-1, Patna.

4.

The Commissioner, Central GST and Central Excise, Patna-1, Commissionerate, Patna, 3rd Floor, C.R. Building (Annexe), Bir Chand Patel Path, Patna.

5.

The Commissioner (Appeals), Customs, Central GST and Central Excise, Patna, 2nd Floor, C.R. Building (Annexe), Bir Chand Patel Path, Patna. 6.

The Assistant Commissioner, Central GST and Central Excise, Patna, (West) Division, Patna.

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

For the Petitioner/s :

Mr. Sanjeev Kumar, Advocate Mr. Rajeev Shekhar, Advocate For the Respondent/s :

Dr. K.N. Singh, ASG Mr. Anshuman Singh, Sr. S.C. CGST & CX Mr. Devansh Shankar Singh, J.C. to ASG Mr. Ram Krishna, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 16-11-2022 Heard learned counsel for the parties.

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

2/4

3/4 It is not in dispute that at this point in time, the appeal preferred by the Revenue is pending consideration before the Customs, Excise And Service-Tax Appellate Tribunal, Kolkata. Refund of the amount due and payable to the petitioner is being withheld only on such ground.

Ordinarily, we would have directed release of the same. However, considering the attending facts and circumstances, we only deem it prudent, as is so stated by the petitioner, to request the Tribunal for expeditious hearing of such appeal.

4/4 Ordered accordingly.

As such, we dispose of the present petition with a request to the Customs, Excise And Service-Tax Appellate Tribunal, Kolkata to positively decide the appeal preferred by the Revenue, expeditiously and not later than three months from the date of production of a copy of this order. Interlocutory Application(s), if any, shall stand disposed of.

(Sanjay Karol, CJ) (Partha Sarthy, J) Amrendra/PKP AFR/NAFR CAV DATE Uploading Date 18.11.2022 Transmission Date