Ratan Kumar Agarwala v. Commissioner Of Central Goods And Service Tax And Central Excise, Siliguri Commissionerate And ORS.

WPA 16837 OF 2023 26.07.2023 Ratan Kumar Agarwala.

Sl no. 32 Ct no. 2 - Vs - P.M.

Commissioner of Central Goods and Service Tax and Central Excise, Siliguri Commissionerate & Ors.

Mr. Sandip Choraria ... for the petitioner Mr. K. K. Maiti, Mr. Tapan Bhanja ... for CGST authorities.

Mr. Vipul Kundalia, Mr. Somnath Banerjee ... for Union of India Heard learned advocates appearing for the parties.

By this writ petition, petitioner has challenged the impugned adjudication order dated 15th February, 2023 passed by the respondent CGST authority concerned which is an appellable order. Without going into the merit of the aforesaid impugned adjudication order, on the ground of availability of alternative remedy I am not inclined to grant any relief in this writ petition except granting liberty to the petitioner to file statutory appeal since petitioner himself has prayed for liberty to file appeal and for extension of time to file the appeal.

If petitioner files the appeal within a period of two weeks from date subject to compliance of all other formalities the same shall be considered and disposed of by the appellate authority concerned in accordance with law without insisting on the point of limitation.

With this observation and direction this writ petition being WPA 16837 of 2023 stands disposed of.

(Md. Nizamuddin, J.)