TMI Blog2019 (6) TMI 1630X X X X Extracts X X X X X X X X Extracts X X X X ..... 19-6-2019 - M.S. SANKLECHA M. S. SONAK, JJ. Mr. Jay Lathigara a/w. Mr. Mohit Prabhakar I/b. KPS Legal, for the Petitioners in all the Petitions. Mr. Sham Walve a/w. J.B. Mishra, for the Respondents. P.C. 1] Heard learned counsel for the parties. 2] The challenge in this petition is to the following orders: (i) Order-in-Original dated 24.07.2015 passed by Respondent No.3; (ii) Order-in-Appeal dated 20.04.2016 passed by Respondent No.2; (iii) Final Order dated 06.10.2017 passed by Tribunal. 3] After the order-in-original dated 24th July, 2015 was made by Assistant Commissioner of Central Excise and Customs Division-II, under the provisions of the Central Goods and Service Tax Act, 2017 (formerly, Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016 and 6th October, 2017. 6] Mr. Prabhakar, learned counsel for the petitioner, however presses the challenge to the order-in-original dated 24th July, 2015 by relying upon the aforesaid Full Bench decisions. 7] In Panoli Intermediate (India) Pvt. Ltd. (surpa) the Full Bench of the Gujarat High Court was dealing with a reference. At paragraph 31, the Full Bench, has answered the questions which arose in the reference, in the following terms. 31. We may now proceed to answer the question (1) Question No.1 is answered in negative by observing that the limitation provided under Section 35 of the Act cannot be condoned in filing the appeal beyond the period of 30 days as provided by the proviso nor the appeal can be filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would lie against an order-in-original against which an appeal was filed and dismissed as time barred or no appeal had been preferred as it would have been time barred, provided sufficient grounds are made out warranting exercise of the power of judicial review under Article 226 of the Constitution of India. In this regard, it was also not necessary for the writ petitioner to assail the orders, if any, dismissing his appeal as time barred, be it by Appellate Authority or Tribunal in the event he chose to invoke such appellate remedy. On the scope of judicial review in such matters, the Full Bench has in fact followed the ruling of the Full Bench of the Gujarat High court in Panoli Intermediate (India) Pvt. Ltd. (supra). 9] Mr. Prabha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upra). At the highest, as the ground raised, may have warranted some examination the exercise of appellate jurisdiction, but not in exercise of powers of judicial review. In this case, the petitioner, delayed the institution of appeal and therefore, cannot expect that the this Court converts itself into an appeal court whilst exercising powers of judicial review under Article 226 of the Constitution of India. The contention as raised would require reevaluation and reappreciation of factual position. Such an exercise cannot be undertaken in the exercise of limited jurisdiction of judicial review. 12] Besides, we find that the impugned order was made on 24th July, 2015. Even the final order by the Tribunal was made on 6th October, 2017. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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