Court No. - 3
Case :- WRIT TAX No. - 572 of 2016 Petitioner :- M/S Sunrise Foods P Ltd.
Respondent :- Deputy Commissioner Service Tax Division And Another Counsel for Petitioner :- Suyash Agarwal Counsel for Respondent :- A.S.G.I.,A.K.Narayan,B K S Raghuvanshi,Krishna Agarawal,R C Shukla,Shubham Agarwal
Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J.
1. Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri B.K.S. Raghuvarnshi, learned counsel for the revenue.
2. Challenge has been raised to the order dated 02.03.2016 passed by the Deputy Commissioner Service Tax Division, Agra, rejecting the refund application filed by the petitioner, seeking refund of Rs. 6,10,798/-.
3. At the outset, a preliminary objection has been raised by learned counsel for the revenue that the petitioner has an alternative remedy of appeal under Section 85 of the Finance Act, 1994.
4. Responding to the above, learned counsel for the petitioner submits that, at present, affidavits have been exchanged in the matter and if the petitioner were to be relegated to the appeal authority, the appeal may be dismissed on the ground of limitation.
5. Having heard learned counsel for the parties at some length, we find that there are factual issues involved that may be properly addressed by the appeal authority.
6. As to limitation since the petitioner had approached this Court well within time, therefore, we provide, if the petitioner files its appeal before the appeal authority within two weeks from today alongwith a copy of this order, the said authority shall entertain and decide the petitioner's appeal without raising objection as to limitation.
7. It is made clear that this order has been passed keeping in mind the provisions of Section 14 of the Limitation Act.
8. With the aforesaid observation, the present writ petition stands disposed of.
Order Date :- 20.9.2021 Abhilash