Simla Holdings v. The Assistant Commissioner Central Tax Division Rohini, Delhi West

Delhi High Court · 20 Feb 2024 · 2024:DHC:1354-DB
Sanjeev Sachdeva; Ravinder Dudeja
W.P.(C) 2469/2024
2024:DHC:1354-DB
administrative petition_dismissed

AI Summary

The Delhi High Court held that the limitation for filing an appeal against a tax demand order begins from the date the order is uploaded on the common portal, and dismissed the writ petition for non-maintainability due to availability of an alternative remedy.

Full Text
Translation output
W.P.(C) 2469/2024
HIGH COURT OF DELHI
Date of Decision: 20.02.2024
W.P.(C) 2469/2024 & CM APPL. 10140/2024
SIMLA HOLDINGS ..... Petitioner
VERSUS
THE ASSISTANT COMMISSIONER CENTRAL TAX DIVISION
ROHINI, DELHI WEST AND ORS ..... Respondents Advocates who appeared in this case:
For the Petitioner: Mr. Pradeep Singh Rawat, Mr. Girish Chandr and Mr. Vikramaditya Bhaskar, Advocates.
For the Respondents: Mr. Harpreet Singh, Senior Standing
Counsel
WITH
Ms. Suhani Mathur, Advocate.
CORAM:-
HON’BLE MR. JUSTICE SANJEEV SACHDEVA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
JUDGMENT
[SANJEEV SACHDEVA, J. (ORAL)

1. Petitioner impugns order dated 16.06.2023 affirming the demand against the petitioner.

2. Learned counsel for the petitioner submits that petitioner is constrained to file an appeal for the reason that the order is not communicated to it. He submits that order is normally communicated by being uploaded on the common portal. Subject order has not been uploaded on the common portal. He further submits that since the petitioner is facing proceedings under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act of 2002, office premises of the petitioner has been sealed and even physical copy of the order has not been received by it, if sent by the Department. He submits that this copy annexed to the petition was obtained from the office of the respondents, however, for the purposes of filing an appeal, the same would not constitute a valid service.

3. Issue notice. Mr. Harpreet Singh, learned Senior Standing Counsel, accepts notice. He raises a preliminary objection with regard to the maintainability of the subject petition and submits that petitioner has a remedy of filing an appeal.

4. In view of the said objection, this petition is disposed of directing the respondents to upload order dated 16.06.2023 on the common portal. On said order being uploaded, it would be open to the petitioner to avail of the alternative remedy of filing an appeal in accordance with law. For the purposes of limitation, the date when the order is uploaded on the common portal shall be treated as the date of commencement of period of limitation for the purposes of filing the appeal.

5. Petition is disposed of in above terms. It is clarified that this Court has neither considered nor commented on the merits of contentions raised by either party.

6. All rights and contentions of the parties are reserved.

SANJEEV SACHDEVA, J RAVINDER DUDEJA, J FEBRUARY 20, 2024