Shree Mahavira Buildwell Pvt. Ltd. Versus Commissioner of Central GST & Central Excise, Patna, Principal Commissioner of Central Excise & Service Tax, Patna, Commissioner of Central Excise & Service Tax, Patna And Superintendent of Central GST & Central Excise, Patna – 2019 (2) TMI 1180 – PATNA HIGH COURT – TMI – Maintainability of petition – alternative remedy of statutory appeal – post-decisional SCN – time limitation of SCN u/s 73(2) of the Finance Act – Exemption notification dated 24.05.2010 and 20.06.2012 not considered – Held that:- The statutory period for filing such appeal has expired while the matter is pending consideration before this Court.
–
4 weeks time is granted to the assessee to exhaust such remedy so available and s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e period 2011-12, 2012-13, 2013-14 and 2014-15. Mr. Anjani Kumar Sharan, learned counsel appearing for the respondent Department informs that the order is appealable. Mr. D.V. Pathy, learned counsel for the petitioner in trying to distinguish the case from the objection taken of alternative remedy, raises three issues for seeking indulgence by this Court without relegating the petitioner to the remedy of statutory appeal, namely: (a) That the show cause notice is premeditated and in the nature of post-decisional show cause. (b) The show cause notice is issued beyond the period of limitation as prescribed under Section 73(2) of the Finance Act, and (c) The Exemption notification dated 24.05.2010 and 20.06.2012 enclosed with Annexure-4 series
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed while the matter is pending consideration before this Court. We grant 4 weeks time to the assessee to exhaust such remedy so available and should any appeal be filed within 4 weeks from today accompanied with the petition for condonation of delay, the appellate authority shall consider the same on its own merits and dispose of the same in accordance with law without being prejudiced by the outcome of the present proceeding and bearing in mind the pendency of the matter before the High Court. The petitioner would be at liberty to pray for interim relief which shall be considered accordingly. Let the Department take no coercive measures in 4 weeks next, pursuant to the order impugned. With the observations, the writ petition is disposed of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =