2025 (9) TMI 1526

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....- 2025:JHHC:29223 - DB<br>JHARKHAND HIGH COURT - HC<br>Dated:- 22-9-2025<br>W. P. (T) No. 5009 of 2025 - -<br>GST<br>HON'BLE THE CHIEF JUSTICE TARLOK SINGH CHAUHAN AND HON'BLE MR. JUSTICE RAJESH SHANKAR For the Petitioner: Mr. Ram Kumar, Advocate. For the Respondents: Mr. P.A.S. Pati, Sr. S.C. (CGST), Mr. Anurag Vijay Jr. S.C. (CGST), Mr. Shivam Singh, Jr. S.C. (CGST). TARLOK SINGH CHAUHA....

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....ue to legality constrained as once a judgment has been given, the judge is "functus officio", he has no power to make changes in his decision or order, which can only be questioned by aggrieved person presiding in the further court of appeal. This order was passed arbitrarily prejudice to the interest of the petitioner and with the passage of this order there is apparent wrong on the face record a....

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.... to reproduce paragraphs 12 and 13 of the said order which read as under:- "12. In view of the foregoing discussion, I am of the considered view that as per in Section 35F of Central Excise Act, 1944 read with Section 83 of the Act ibid the appellant is required to deposit 7.5% of duty amount before filing of appeal and to furnish the proof of such payment along with appeal filed before t....

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....s earlier decision/order, which could only be questioned by the aggrieved person in further court of appeal. 6. To say the least, the reasoning given by the Appellate Authority in its order dated 17.01.2024 is absolutely fallacious and is based on a complete misunderstanding of the law. 7. As observed above, the appeal at the earlier occasion was dismissed solely on the ground that the writ ....