Simultaneous appeal u/s. 35-G(2)(a) and application u/s. 35-C(2) not tenable: Compost import for consuming judicial time

Sanvijay Rolling And Engineering Ltd Vs Commissioner of CGST and Central Excise (Bombay High Court) Bombay High Court imposed cost of Rs. 5,000/- for each application for consuming judicial time of court for no valid reason since appellant simultaneously filed appeal u/s. 35-G(2)(a) and application u/s. 35-C(2) of the Income Tax Act. Facts- The present appeal has been preferred by the appellant. Notably, sub-section (2) of section 35-G provides that the party aggrieved by an order passed by the appellate tribunal may file appeal to the High Court within a period of 180 days from the date on wh...