M/S Sperry Plast Ltd v. Union Of India And ORS

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CWP-3726-2022 Date of decision: 29.01.2025 M/s Sperry Plast Ltd.

.... Petitioner Vs.

Union of India and others ..... Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present:

Ms. Isha Janjua, Advocate, for Ms. Anjali M. Jha, Advocate for the petitioner.

Mr. Naman Jain, Senior Standing counsel for the respondents.

ARUN PALLI, J (Oral) Learned counsel for the respondents, at the outset, submits that during the pendency of the petition, the competent authority has since passed the order of assessment dated May 24, 2024 and, therefore, the remedy, if any, available to the petitioner is to file an appeal under Section 107 of the CGST Act.

Faced with this, learned counsel for the petitioner submits that she be permitted to withdraw the petition to enable the petitioner to file an appeal before the appellate authority. However, she submits, for the prescribed period to file any such appeal has already expired, the petitioner would face this issue even if it intends to avail the remedy of appeal In response, learned counsel for the respondents submits, for the petitioner has been diligently pursuing the matter at hand since 2022, it would be entitled to seek benefit of Section 14 of the Indian Limitation Act, if any such appeal, is filed.

As prayed, dismissed as withdrawn.

(ARUN PALLI) JUDGE (SUDEEPTI SHARMA) JUDGE 29.01.2025 deepak Whether speaking/reasoned :

Yes/No Whether reportable :

Yes/No DEEPAK KUMAR 2025.01.30 10:41 I attest to the accuracy and authenticity of this document P & H High Court, Chandigarh