2024 (7) TMI 747 - HC - GST

Seeking grant of interim order - HELD THAT - There is no scope for granting any interim order and the correctness of the order can be tested only after the affidavits are being filed, for which direction has already been issued by the learned Single Bench - Hence, no ground has been made out to interfere with the impugned order. Appeal dismissed.

Summary

Issues involved:
1. Delay in filing the appeal.
2. Granting of interim order in a writ petition.

Issue 1: Delay in filing the appeal

The judgment begins by addressing the delay of 11 days in filing the appeal. The court notes that the affidavit filed by the appellants provides sufficient cause for the delay and, therefore, allows IA No. CAN 1 of 2024, thereby condoning the delay in filing the appeal.

Issue 2: Granting of interim order in a writ petition

In reference to M.A.T. 1111 of 2024, the appellants, who are the writ petitioners, challenged an order by the learned Single Bench that declined to grant any interim order. After hearing arguments from both parties and reviewing the impugned order, the court determines that there is no basis for granting an interim order at that stage. The court emphasizes that the correctness of the order can only be assessed after the filing of affidavits, as directed by the Single Bench. Consequently, the appeal and the connected application (CAN 2 of 2024) are dismissed. The respondent/department is instructed to comply with the Single Bench's directions regarding filing their affidavit within a specific timeframe. The appellants are granted liberty to request inclusion of the matter for hearing before the Single Bench. The judgment concludes with no costs being awarded and the provision for expeditious furnishing of a certified copy of the order upon completion of legal formalities.

This judgment from the High Court of Calcutta, delivered by Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya, addresses the issues of delay in filing an appeal and the granting of an interim order in a writ petition. The court, after considering the reasons for the delay presented in the affidavit, condones the delay in filing the appeal. Regarding the writ petition, the court rules that no interim order should be granted at that stage, emphasizing the need to wait for the filing of affidavits before assessing the correctness of the order. The judgment provides directions for the respondent/department to comply with filing affidavits within specific timeframes and grants the appellants liberty to request a hearing before the Single Bench.