Sashreek Constructors Private Limited & Anr. Vs Customs Excise and Service Tax Appellate Tribunal & Anr. (Calcutta High Court)
In the case of Sashreek Constructors Private Limited & Anr. Vs Customs Excise and Service Tax Appellate Tribunal & Anr., the Calcutta High Court addressed a writ petition challenging a Tribunal’s order requiring a pre-deposit to maintain an appeal. The petitioners, engaged in constructing bailey bridges, disputed a service tax demand issued by the Customs authority, arguing that the work should not be taxed. The Tribunal had set conditions for the appeal, including a pre-deposit, and warned that non-compliance would result in the appeal being dismissed. The petitioners sought relief from this condition, citing financial constraints. However, the High Court found the petition inadmissible on grounds of alternative remedy and lack of territorial jurisdiction. The court noted that the Tribunal’s order was appealable under Section 35G of the relevant Act, and the writ petition could not bypass statutory provisions. Consequently, the High Court dismissed the petition, emphasizing adherence to statutory procedures.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. The present writ petition has been filed, inter alia, challenging the order dated 5th January, 2024, passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as the “Tribunal”), whereby the Tribunal having granted the petitioner no.1, 8 weeks time to make the pre-deposit for maintaining the appeal, had made it clear if such condition of pre-deposit is not fulfilled, no further opportunity would be provided to the petitioner no.1.
