M/S.New Chennai Township Pvt Ltd v. Commissioner Of Gst And Central Excise

KRISHNAN RAMASAMY, J.

This writ miscellaneous petition has been filed seeking to extend the time granted by this Court in WP No.29262 of 2022 dated 29.10.2021 to file a statutory appeal against the order in Original No.23/2021(c) dated 29.10.2021.

2.

The petitioner filed WP No.29262 of 2021 before this Court challenging the Original Order No.23 of 2021(c) dated 29.10.2022 and this Court vide order dated 07.11.2022 dismissed the writ petition with a liberty to the petitioner to file an appeal before the Appellate Authority within a period of four weeks from the date of that order.

3. The learned counsel for the petitioner would submit that during the period when the order was passed, the petitioner company was under liquidation due to certain financial troubles and now, the company has come out from the liquidation proceedings and further, the ARCIL has also issued their No objection Certificate and officially released the company from the charges on 30th March 2023. Due to this delay in Page No.1/3

handing over the charges, the petitioner had missed the dates to prefer an appeal before the CESTAT, as directed by this Court. Therefore, filed this petition seeking for extension of time to file statutory appeal.

4. Considering the submissions made by the learned counsel for the petitioner and also satisfied with the reasons stated in the affidavit filed in support of this petition, this Court is inclined to extend the time in the interest of justice, for a period of four weeks from today for filing statutory appeal by the petitioner and with regard to all other aspects, the order passed by this court on 07.11.2022, shall be complied with.

5. Accordingly, this writ miscellaneous petition is disposed of. 12.10.2023 rka Note : Issue order copy on 13.10.2023 Page No.2/3

KRISHNAN RAMASAMY, J.

rka 12.10.2023 Page No.3/3