Gauhati High Court
WP(C)/6591/2025 of M/S SHIV STEEL INDUSTRIES Vs THE UNION OF INDIA AND 5 ORS. on 27 August 2026
GAHC010255112025 2026:GAU-AS:12463 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/6591/2025 M/S SHIV STEEL INDUSTRIES A PARTNERSHIP FIRM, HAVING ITS PRINCIPAL PLACE OF BUSINESS AT DHANUKA COMPLEX, BLOCK - C, S. J. ROAD, AATHGAON, P. O.-
GAHC010255112025
2026:GAU-AS:12463
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/6591/2025
M/S SHIV STEEL INDUSTRIES
A PARTNERSHIP FIRM, HAVING ITS PRINCIPAL PLACE OF BUSINESS AT
DHANUKA COMPLEX, BLOCK - C, S. J. ROAD, AATHGAON, P. O.- GUWAHATI- 781001, DISTRICT - KAMRUP (M), ASSAM REPRESENTED BY
ONE OF ITS PARTNERS SRI RATAN LAL BHATI, AGED ABOUT - 61 YEARS.
VERSUS
THE UNION OF INDIA AND 5 ORS.
REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE, GOVT. OF INDIA, NEW DELHI.
2:THE PRINCIPAL COMMISSIONER OF TAXES
CENTRAL GOODS AND SERVICES TAX
KEDAR ROAD
MACHKHOWA
GUWAHATI-781001
DISTRICT- KAMRUP (M)
ASSAM
3:THE COMMISSIONER OF APPEALS
CENTRAL GOODS AND SERVICES TAX
CENTRAL EXCISE AND CUSTOMS
3RD FLOOR
GST BHAWAN
KEDAR ROAD
MACHKHOWA
DISTRICT KAMRUP (M)
GUWAHATI-781001.
4:THE ADDITIONAL COMMISSIONER (APPEALS)
CENTRAL GOODS AND SERVICES TAX
CENTRAL EXCISE AND CUSTOMS
OFFICE OF THE COMMISSIONER OF APPEALS
CENTRAL GOODS AND SERVICES TAX
CENTRAL EXCISE AND CUSTOMS
3RD FLOOR
GST BHAWAN
KEDAR ROAD
MACHKHOWA
DISTRICT- KAMRUP (M)
GUWAHATI- 781001
5:THE ASSISTANT COMMISSIONER
GOODS SERVICES TAX
GUWAHATI
DIVISION-1
GST BHAWAN
ROOM NO. 213
KEDAR ROAD
FANCY BAZAR
DISTRICT- KAMRUP (M)
GUWAHATI- 781001
6:THE SUPERINTENDENT OF CENTRAL GOODS AND SERVICES TAX
RANGE-1F
GUWAHATI DIVISION-1
ROOM NO. 215
GST BHAWAN
KEDAR ROAD
MACHKHOWA
GUWAHATI- 781001
DISTRICT- KAMRUP (M)
ASSAM
For the Petitioner(s) : Mr. O.P. Bhati, Advocate For the Respondent(s) : None appears BEFORE
HONOURABLE MR. JUSTICE DEVASHIS BARUAH
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ORDER
Date : 28.08.2026
Heard Mr. O.P. Bhati, the learned counsel for the petitioner.
2. None appears on behalf of the respondents on call.
3. The present writ petition has been filed assailing the order dated 16.09.2025 passed by the Additional Commissioner (Appeals), CGST, Central Excise and Customs thereby dismissing the Appeal on the ground that the petitioner failed to make the pre-deposit on 12.06.2025 and submitted the same on 20.06.2025.
4. This Court has also taken note of the reasons as to why the Appellate Authority did not decide the appeal on merits, but dismissed it at the threshold.
5. From a perusal of the materials on record, it is seen that the petitioner had approached this Court by challenging the order dated 31.01.2025 passed by the Appellate Authority in WP(C) No. 2374/2025 on the ground that the said Appeal was dismissed for not making the pre-deposit. The learned Coordinate Bench of this Court rejected the said contention of the petitioner and granted a period of 30 days from the date of the said order to deposit the statutory deposit and thereupon the Appellate Authority shall decide the appeal on merits. It was further directed by the learned Coordinate Bench of this Court that if the petitioner did not appear on the said date and did not make the pre-deposit, the order which had been set aside shall revive automatically. Paragraph No. 12 of the order dated 13.05.2025 being relevant is reproduced hereinbelow: “12. Accordingly, the present writ petition stands allowed by setting aside and quashing the impugned order dated 31.01.2025, subject to the statutory deposit. However, it is made clear that this Court has not entered into the merit of such determination, rather the same is set aside only for a fresh hearing. The petitioner shall appear before the appellate authority within a period of 30 (thirty) days from the date of this order along with a copy of this order passed today and on such appearance and furnishing of statutory deposit, the appellate authority shall afresh take the matter for hearing on a date, which is convenient to the appellate authority. It is also made clear that if the petitioner does not appear on the said date and does not make pre-deposit, the order that has been set aside, shall revive.”
6. The period of 30 days elapsed much prior to 20.06.2025. Under such circumstances, it is the opinion of this Court that the petitioner had failed to take the benefit of the liberty granted and this Court in a separate writ petition cannot sit over the directions passed by the learned Coordinate Bench of this Court in the order dated 13.05.2025 passed in WP(C) No. 2374/2025.
7. It is the further observation of this Court that if this Court grants a further extension or directs the Appellate Authority to accept the pre-deposit, the same would nullify the order and directions passed by the learned Coordinate Bench in the order dated 13.05.2025 passed in WP(C) No. 2374/2025.
8. Accordingly, this Court does not find any merit in the instant writ petition, for which the instant writ petition stands dismissed.
9. Before parting with the record, this Court, however, observes that the dismissal of the instant writ petition shall not prejudice or preclude the petitioner from applying for a review of the order dated 13.05.2025 passed in WP(C) No. 2374/2025 before the learned Coordinate Bench of this Court.
JUDGE Comparing Assistant