M/S Jiya Communication v. The Union of India and Ors

ORDER Date : 04.10.2024

Heard Mr. R.S. Mishra, the learned counsel appearing on behalf of the petitioner. Mr. S.C. Keyal, learned Standing Counsel GST appears on behalf of the respondent Nos. 2, 3 and 4 and Mr. S.K. Medhi, Central Government Counsel appears on behalf of the respondent No. 1.

¶2The petitioner herein has approached this Court challenging the order dated 11.09.2024 passed by the Commissioner (Appeals) whereby the appeal filed by the petitioner was dismissed as barred by the time prescribed.

¶3It is seen from the records as well as the impugned order that the order-in-original was passed on 10.04.2024 and the same was communicated on 17.04.2024 to the petitioner.

¶4In terms with Sub-Section (3A) of Section 85 of the Finance Act, 1994 the period for filing an appeal prescribed is 2(two) months. Page No.# 3/3

¶5Taking into account that the petitioner was communicated in

17.04.2024, the appeal ought to have been filed on 16.06.2024. However, it is relevant to take note of that 16th and 17th of June, 2024 were holidays on account of being Sunday as well as Id-ul-Zuha(Bakrid) and as such, the petitioner filed the appeal on 18.06.2024. This aspect however, was not taken into consideration by the Commissioner (Appeals) in passing the impugned order and merely on the fact that there was no application for condonation of delay the said appeal was dismissed.

¶6It is a well settled principle of law that when the last day is a holiday, the next day is required to be counted for the purpose of computation of the period prescribed. In the instant case, 16th and 17th of June, 2024 being holidays, the last day for filing the appeal would be

18.06.2024 and on that date, the appeal was duly filed. Accordingly, in the opinion of this Court the Appeal was filed within the period prescribed. Therefore, this Court sets aside the order dated 11.09.2024 and directs the Commissioner (Appeals) who is the respondent No. 4 herein to decide the Appeal filed by the petitioner on merits.

¶7The records of the Appeal No. 325/GHY(A)/COM/ST/GHY/2024 dated

11.09.2024 are restored to the file of the Commissioner (Appeals).

¶8Writ petition accordingly stands disposed of. JUDGE Comparing Assistant

PageoNo.#o1/3 GAHC010211432024 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o CaseoNo.o:oWP(C)/5205/2024o M/SoJIYAoCOMMUNICATIONo AoPROPRIETORSHIPoCONCERNoHAVINGoITSoREGISTEREDoOFFICEoATo BRINDABANoDHAM,oRUPNAGAR,oINDRAPUR,oKAMRUPoASSAMo781032Mo ASSAMoREP.oBYoITSoSOLEoPROPRIETORoSRIoTAPANoLAHKAR, 2:oSRIoTAPANoLAHKAR oS/OoLATEoPRADIPoCH.oLAHKARo RESIDENToOFoBRINDABANoLAHKAR oRUPNAGAR oINDRAPUR oKAMRUPoASSAMo78103o VERSUSo THEoUNIONoOFoINDIAoANDoORSo REPRESENTEDoBYoBYoTHEoSECRETARYoOFoGOVERMENToOFoINDIAo,o MINISTRYoOFoFINANCE,oDEPARTMENToOFoREVENUE,oROOMoNO.o66-A,o NORTHoBLOCKoNEWoDELHIo110001 2:THEoPRINCIPALoCOMMISSIONERoOFoCENTRALoGOODSoANDoSERVICEo TAX. oGSToBHAWAN oKEDARoROAD oMACHKHOWA oGUWAHATIo o781001 3:THEoASSISTANToCOMMISSIONER oCENTRALoGOODSoANDoSERVICEoTAX oCENTRALoEXCISE oGUWAHATIoDIVISIONoI oGSToBHAWAN oKEDARoROAD oGUWAHATIo781001 Page No.# 2/3 4:THE COMMISSIONER (APPEALS) CGST CENTRAL EXCISE AND CUSTOMS 3RD FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI 78100 For the Petitioner(s) : Mr. R.S. Mishra, Advocate For the Respondent(s) : Mr. S.C. Keyal, SC GST Mr. S.K. Medhi, CGC BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH