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THE HIGH COURT OF GAUHATI (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
MANISH CHOUDHURY
International Engineering Construction, A Partnership – Appellant
Versus
Union Of India, Represented By The Secretary To The Government Of India – Respondent
JUDGMENT :
MANISH CHOUDHURY, J.
The petitioners invoking the extra-ordinary and discretionary jurisdiction under Article 226 of the Constitution of India, has preferred the present writ petition to assail an Order-in-Original no. C. No. [15]/37/ST/ADJ/IECPL/ACD/2020-21 dated 21.03.2024 passed by the Adjudicating Authority [the respondent no. 4] and an Order–in–Appeal no. F. No. GAPPL/COM/STP/1214/2024-APPEAL-GUWAHATI/9378 dated 02.12.2024 passed by the 1st Appellate Authority, that is, the Commissioner [Appeals], Central Excise & Customs [the respondent no. 3] whereby the appeal preferred by the petitioners has been dismissed, without going into the merits, on the ground that the appeal is time-barred.
2. It is stated that the petitioner no. 1 is a partnership firm [‘the petitioner firm’, for short] having its registered office at Sivasagar, District – Sivasagar. The petitioner no. 2 is one of the partners in the petitioner firm and its managing partner. The petitioner firm is engaged in the business of execution of various contracts and trading of construction materials. For the purpose of carrying on its business, the petitioner firm had got itself registered under Section 69 of the
The appeal was within the extended limitation period, and the Appellate Authority erred in dismissing it as time-barred without considering the merits.
Assessment – Condonation of Delay in filing Appeal - Appellate authority is not empowered to condone the delay beyond the aggregate period of limitation - statutory appeal was barred by limitation, t....
An appeal to the Commissioner (Appeals) is barred by time if not filed within the statutory period specified in the Finance Act, 1994, and requires sufficient cause for delay to be justified.
Court held that tax demands require adherence to statutory limits, and if payment is made prior to notice issuance, penalties are not justified.
The appellate authority under the Finance Act, 1994, has no jurisdiction to condone delays beyond the statutory limit, and special statutes exclude the application of the Limitation Act.
Writ petitions against quasi-judicial authorities are not maintainable if statutory remedies are available unless exceptional circumstances like natural justice violations are proven.
The High Court cannot entertain a writ petition filed beyond the statutory limitation period for appeals as prescribed by special legislation, reaffirming established precedents.
Delay in filing an appeal under the IBC cannot be excused based on lack of knowledge regarding the proceedings; Limitation must be strictly construed.
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