2024(08)LCX0404

Richa Constructions

Versus

Union of India

WRIT PETITION No. 15516 of 2023 decided on 28-08-2024

IN THE HIGH COURT OF MADHYA PRADESH

AT JABALPUR

BEFORE

HON'BLE SHRI JUSTICE SUSHRUT ARVIND DHARMADHIKARI

&

HON'BLE SMT. JUSTICE ANURADHA SHUKLA

ON THE 28^th OF AUGUST, 2024

WRIT PETITION No. 15516 of 2023

M/S RICHA CONSTRUCTIONS
Versus
UNION OF INDIA AND OTHERS

Appearance:

Shri Mukesh Agrawal - Advocate for the petitioner.
Shri Abhijeet Shrivastava - Advocate for the respondents.

ORDER

Per: Justice Sushrut Arvind Dharmadhikari

    Heard on the question of admission.

    This petition has been filed challenging the Order-in-original dated 30.12.2022 passed by the respondent No.3 under Section 73(1) and 73(2) of the Finance Act, 1994, read with section 174 of the CGST Act, 2017, whereby recovery of demand of Rs. 73,26,509/- arising out of the Order-in- Original dated 30.12.2022 has been filed.

    As per the provision, it is mandatory to pre-deposit 7.5% of the duty at the time of filing an appeal. The petitioner had already filed an application for waiver of pre-deposit. However, vide the impugned order dated 20.03.2023 (Annexure P/6), the appeal has been returned for non-compliance of mandatory pre-deposit.

    On perusal of Section 35(F) of the Central Excise Act, 1944, there is no provision for waiver of pre-deposit as amended with effect from 06.08.2014, therefore, the respondents authorities have rightly returned the appeal in absence of mandatory pre-deposit.

    At this stage, learned counsel for the petitioner seeks leave of this Court to withdraw this petition with the liberty to approach the Appellate Authority under Section 35(F) of the Act by filing an appeal.

    In view of the aforesaid, this petition cannot be entertained and the same is hereby disposed of with the liberty to approach the Appellate Authority in accordance with law. So far as delay in filing the appeal is concerned, the same shall be decided in accordance with law by the Appellate Authority itself.

    With the aforesaid direction, this petition stands disposed of.

    It is made clear that this Court has not expressed any opinion on the merits of the case.