T.R.Chamicals LTD. vs. The Commissioner,Appeals,CGST,Central Excise And Customs,Bbsr
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The petitioner filed a writ petition challenging an order dated 28.12.2017 passed by the Commissioner (Appeals), CGST, Central Excise & Customs, Bhubaneswar. This order dismissed the petitioner's appeal on the grounds of delay, without condoning it. The petitioner contended that an adjournment application filed on 27.12.2017 was not accepted before the impugned order was passed. The revenue was represented by its counsel. The dispute pertains to the appeal filed before the Commissioner (Appeals). The specific tax period and amount in dispute are not recorded in the judgment.
Held
The Court held that the impugned order dated 28.12.2017 passed by the Commissioner (Appeals) deserves to be set aside and quashed on the ground of violation of the principles of natural justice. The reasoning is that the adjournment application was not considered, leading to a procedural unfairness. The Court explicitly stated that it has not expressed any opinion on the merit of the case. The ratio decidendi is that an order passed without considering a party's request for adjournment, especially when it pertains to procedural fairness, violates natural justice. The operative direction is to quash the impugned order and direct the petitioner to appear before the Commissioner (Appeals) on 21.01.2019. The Commissioner is directed to decide the delay condonation application and thereafter pass fresh orders on the appeal after affording an opportunity of hearing to the petitioner. No issue was expressly left undecided.
Key Issues
1. Whether the impugned order dated 28.12.2017 passed by the Commissioner (Appeals) is liable to be set aside and quashed on the ground of violation of principles of natural justice? Petitioner's Contention: The petitioner argued that the impugned order was passed without considering their adjournment application filed on 27.12.2017, thus violating the principles of natural justice. Revenue's Contention: The judgment records that the revenue was represented by its counsel, but does not specify any arguments or contentions raised by the revenue. Therefore, it is stated that no argument was recorded for the revenue.
AI-generated summary — verify with the full judgment below
12.12.2018
By way of this writ petition, the petitioner has challenged the judgment and order dated 28.12.2017 passed by the learned Commissioner (Appeals), CGST, Central Excise & Customs, Bhubaneswar in Appeal No.43/CE/RKL-GST/2017, wherein the appeal was dismissed by not condoning the delay.
It is submitted by learned counsel for the petitioner that an adjournment application was moved on 27.12.2017 before the authority which was not accepted and the impugned order has been passed.
Having heard Shri S.K. Acharya, learned counsel for the petitioner and Shri Prasenjeet Mohapatra, learned counsel for the opposite party No.2, we are of the opinion that the impugned order dated 28.12.2017 deserves to be set aside and quashed on the ground of violation of principles of natural justice. Accordingly, the impugned order is quashed.
It is directed that the petitioner will appear before the Commissioner (Appeals), CGST, Central Excise & Customs, Bhubaneswar on 21.01.2019 and the said Commissioner while hearing the appeal shall decide the delay condonation application and thereafter he will pass fresh orders in the appeal affording opportunity of hearing to the petitioner. It is made clear that this Court has not expressed any opinion on merit of the case and only on the ground of non-compliance of principles of natural justice, the impugned order is quashed.
W.P.(C) No.3916 of 2018
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The writ petition stands disposed of with the aforesaid observation/direction. All the connected Misc. Cases/I.A.s shall stand disposed of.
Urgent certified copy of this order be granted on proper application.
SKJ .…….......……………… ( K.S. Jhaveri ) Chief Justice
…………………..……… (K.R. Mohapatra) Judge
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.