M/s. Sas Automotive Pvt. Ltd. Versus Superintendent Of Goods & Services Tax And Others
Central Excise
2018 (2) TMI 1623 – ALLAHABAD HIGH COURT – 2018 (9) G. S. T. L. 380 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 21-12-2017
Misc. Bench No. – 31329 of 2017
Central Excise
Mr. Devendra Kumar Upadhyaya And Mr. Rajesh Singh Chauhan, JJ.
For The Petitioner : Abhinav Mehrotra,Ashish Chaturvedi,Devashish A Mehrotra
For The Respondent : A. S. G, Dipak Seth
ORDER
Heard learned counsel for the petitioner, Sri Dipak Seth, learned counsel for respondent nos. 1,2 and 3 and Sri Shiv P. Shukla, learned counsel for respondent no.4.
The petitioner, by means of this petition, has sought a direction to be issued to respondent no.3 i.e
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ing for respondent nos.1,2 and 3 has stated that in fact the petitioner in ordinary course ought to have already been served with show cause notice and the order in original dated 17.10.2012 and 06.01.2017, receptively and as such there is no occasion for the petitioner to have applied again for seeking certified copies of the said documents. He has further stated that application made by the petitioner is nothing but a ploy to overcome the limitation in preferring the appeal which may be filed by the petitioner against the original order dated 06.01.2017. He has further stated that in fact the Adjudicating Authority is the Commissioner, CGST and Central Excise and accordingly application ought to have been made, if at all, by the petitione
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.01.2017.
Denial of certified copies of the documents cannot be justified specially if the show cause notice and the order in original is in relation to the petitioner itself. The submission that the petitioner ought to have made application for seeking the certified copy of the documents to the Commissioner and not to any other authority can also not be appreciated for the reason that ordinarily the petitioner ought to have made application to the custodian of the said records for providing certified copies thereof, however, even if he had made an application to some other authority, the appropriate course would have been that the said authority ought to have referred the matter to the competent authority for taking decision on the prayer
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