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POONAM CONSTRUCTION & CO. vs. PRINCIPAL COMMISSIONER & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

ARUN KUMAR RAI

Pet. Counsel

Salona Mittal

Res. Counsel

P.a. S. Pati

Aditya Kumar

Petitioner / Applicant	POONAM CONSTRUCTION & CO.
Respondent	PRINCIPAL COMMISSIONER & OTHERS
Court	Jharkhand High Court
State	Jharkhand
Date	Aug 5, 2024
Order No.	W. P. (T) No. 4326 of 2024
Citation	2024(8) TAXREPLY 10620
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ORDER
ORDER PER 1. This writ petition is under Article 226 of the Constitution of India whereby and whereunder the Order in Original dated 09.05.2023 passed by the Respondent No.4 for financial years 2015-16 and 2016-17 as also the order dated 14.06.2024 passed in the Order in Appeal which has been dismissed on failure to make pre-deposit, have been sought to be quashed and set aside. 2. The further direction has been sought for quashing the garnishee notice dated 15.04.2024 which has been issued on the pretext of confirmation of the order passed by the original authority dated 09.05.2023. 3. The short point raised on behalf of the petitioner in this writ petition without disputing the statutory command to maintain the appeal on deposit of the statutory amount as provided under Section 35F of the Central Excise Act, 1944. 4. The outcome of the appeal is dismissal. Subsequent thereto, request was made by filing an application for providing the due application so that the pr....