M/S. Diamond Timber Industries v. Union Of India And ORS.

13.02.2024 PB Sl. No.131.

WPA 2075 of 2024 M/s. Diamond Timber Industries Vs Union of India & Ors.

Mr. Sandip Choraria, Mr. Rishav Manna.

... For the Petitioner.

Mr. K. K. Maiti, Mr. Tapan Bhanja.

.......for the CGST authority.

Mr. P. K. Bhoumick, Mr. Arunava Ghosal.

........for the UOI.

Heard learned advocates appearing for the parties.

By this writ petition, petitioner has challenged the impugned adjudication order dated 23rd February, 2023, by filing this writ petition on 29th January, 2024, i.e. almost after a year of passing the impugned adjudication order and by allowing to occur long delay to file the statutory appeal against the impugned adjudication order.

Considering the facts and circumstances of the case and submission of the parties and in view of the fact that the impugned adjudication order is an appellable order under the statute and petitioner has approached this writ court even much after the period

of expiry of filing the statutory appeal, I am not inclined to entertain this writ petition and accordingly this writ petition being WPA 2075 of 2024 is dismissed.

( Md. Nizamuddin, J.)