TaxTMI 
TaxTMI 
2024 (11) TMI 1233
X X X X Extracts X X X X
X X X X Extracts X X X X
....appeal filed by the petitioner against Ext. P3 order confirming certain demands against the petitioner under the provisions of the Finance Act, 1994, has been dismissed by Ext. P5 order of the Appellate Authority finding that the appeal was filed belatedly and beyond the time permitted by the statute. 2. The learned counsel appearing for the petitioner vehemently submits that this is a case where certain events peculiar to the petitioner have to be noticed while this Court considers the question as to whether the appeal filed by the petitioner must be restored to file for the purposes of disposal on the merits of the matter. It is submitted that the show cause notice leading to the issuance of Ext. P3 order was issued on 23-10-2020. It i....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... exercise its jurisdiction under Article 226 of the Constitution of India and restore the appeal for consideration of the Appellate Authority. 3. The learned Standing Counsel appearing for the respondents vehemently opposes the grant of any relief to the petitioner. He submits that whatever be the circumstances of the petitioner, it is not open to this Court to restore an appeal which is admittedly time barred on the date of its filing. It is submitted that the Appellate Authority also considered the directions issued by the Supreme Court in the matter of exclusion of certain period from the limitation on account of the outbreak of the Covid-19 pandemic and found that even if the benefit of such exclusion is given to the petitioner, the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tice", which power has been invoked in some cases by this Court to alter the punishment/penalty where the one awarded has been regarded as disproportionate, but denied to the High Courts. No doubt, Article 142 of the Constitution has specifically conferred the power of doing complete justice on this Court, to achieve which result it may pass such decree or order as deemed necessary; it would be wrong to think that other Courts are not to do complete justice between the parties. If the power of modification of punishment/penalty were to be available to this Court only under Article 142, a very large percentage of litigants would be denied this small relief merely because they are not in a position to approach this Court, which may, inter ali....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n the Constitution parallel to Article 137 conferring power of review on the High Court, this Court held as early as 1961 in Shivdeo Singh's case [Shivdeo Singh v. State of Punjab, AIR (1963) SC 1909] that the High Courts too can exercise power of review, which inheres in every Court of plenary jurisdiction. I would say that power to do complete justice also inheres in every court, not to speak of a Court of plenary jurisdiction like a High Court. Of course, this power is not as wide as which this Court has under Article 142. That, however, is a different matter". 5. Taking cue from the observations of the Supreme Court in B.C. Chaturvedi (supra), I am of the view that, in the extraordinary and special circumstances of this case, the ord....