Page No.# 1/3 GAHC010153062023 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4034/2023 RINKU DAS S/O SANATH DAS, R/O NEW COLONY NAHARKATIA, BIDYAMANDIR SCHOOL, P.O. AND P.S.-NAHARKATIA, DIST- DIBRUGARH, ASSAM, PIN- 786610 VERSUS UNION OF INDIA AND 3 ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, DEPARTMENT OF FINANCE 2:THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX DIBRUGARH MILAN NAGAR LANE F P.O.-C.R. BUILDING DIBRUGARH-786001 3:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX DIBRUGARH C.R. BUILDING DIBRUGARH-786001 4:THE COMMISSIONER (APPEALS) CGST CENTRAL EXCISE AND CUSTOMS 3RD FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-78100 Page No.# 2/3 Advocate for the Petitioner : MR. A K GUPTA, MS B SARMA,MR. R S MISHRA Advocate for the Respondent : DY.S.G.I., SC, GST BEFORE HONOURABLE MR. JUSTICE SOUMITRA SAIKIA ORDER 06.01 .2026 Heard Mr. R.S. Mishra, learned counsel for the petitioner. Also heard Mr. K. Jain, learned Standing Counsel, GST. 2. The instant writ petition has been filed challenging the order dated 29.12.2022 passed by the Commissioner (Appeals), CGST Central Excise & Customs in Order-in-Appeal No.29/DIB/CE(A)/GHY/2022. The sole ground on which the instant writ petition has been filed is that the petitioner was not granted the benefit of the order dated 10.01.2022 passed by the Supreme Court in Suo Motu Writ Petition (C) No.3/2020. 3. Mr. R. S. Mishra, the learned counsel for the petitioner submits that the Order-in-Original was passed on 28.01.2022. The learned counsel for the petitioner further submits that taking into account paragraph No.5(III) of the order dated 10.01.2022 passed in Suo Motu Writ Petition (C) No.3/2020, the petitioner could have filed the said appeal on or before 29.05.2022. He further submits that in the instant case, the petitioner had filed the appeal on 17.05.2022. However, the Commissioner (Appeals) in passing the impugned order dated 29.12.2022 had failed to take into consideration the above aspect of the matter and as such the impugned order is required to be interfered with. Page No.# 3/3 4. Mr. K. Jain, the learned Standing counsel appearing on behalf of the CGST submits that he would not contest on this aspect of the matter taking into account the order dated 10.01.2022 passed in Suo Motu Writ Petition (C) No.3/2020. 5. This Court having given anxious consideration to the above submissions is of the opinion that the petitioner had time to file the appeal on or before 29.05.2022. The appeal was filed on 17.05.2022. The said appeal ought to have been taken into consideration as an appeal filed within the period of limitation in view of the order dated 10.01.2022 passed in Suo Motu Writ Petition (C) No.3/2020. 6. Accordingly, the impugned order dated 29.12.2022 passed by the Commissioner (Appeals), CGST Central Excise & Customs in Order-in-Appeal No.29/DIB/CE(A)/GHY/2022 is set aside and quashed. The Appeal so filed by the petitioner before the Commissioner (Appeals) is restored to the file of the said Authority. 7. This Court therefore, directs the Commissioner (Appeals), CGST Central Excise and Customs to decide the appeal filed against the Order-in-Original No. /ST/ADJ/ACD/2021-22 dated 28.01.2022 on merits. 8. With above observations and directions, the instant petition stands disposed of. JUDGE Comparing Assistant