Console Management Consultants Private Limited v. The Commissioner Of Central Tax, Kolkata South Commissionerate And ORS

09.04.2024 Ct. No.02 pg/RUP.

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE WPA 8576 of 2024 Console Management Consultants Private Limited Vs.

The Commissioner of Central Tax, Kolkata South Commissionerate & Ors.

Ms. Anupa Banerjee Ms. Arijita Ghosh ... For the petitioner Mr. K.K. Maiti Ms. Ekta Sinha ... For the CGST Authorities Heard learned advocates appearing for the parties.

The petitioner has filed this writ petition being aggrieved by the adjudication order dated 16th January, 2024 passed under the relevant provisions of Finance Act, 1994 which is an appealable order under the statute and the petitioner instead of availing such alternative remedy has rushed to this writ Court.

Considering the facts and circumstances of the case and the submission of the parties, I am not inclined to grant any relief to the writ petitioner except extending the time to file statutory appeal within four weeks from date, subject to compliance of all formalities of filing the appeal.

With this observation and direction, this writ petition, being WPA 8576 of 2024, is disposed of. Urgent photostat certified copy of this order, if applied for, be given to the parties, upon compliance of necessary formalities.

(Md. Nizamuddin, J.)