Jahanpanah Club vs. Assistant Commissioner & Anr.
Held
The Court held that the communication from the Assistant Commissioner, dated June 5, 2018, was not a formal order on merits. The respondent acknowledged this and assured the Court that a reasoned order would be passed. Consequently, the Court directed the respondent to ensure that the Assistant Commissioner or the appropriate Adjudicating Authority completes the proceedings and passes a reasoned order within six weeks from the date of the order. This order would consider the petitioner's contentions and provide them with an appropriate opportunity to present all available arguments. The Court disposed of the writ petition in terms of these directions.
Facts
The petitioner, Jahanpanah Club, had previously filed a writ petition (W.P.(C) No. 6343/2018) seeking the grant of input tax credit. This court disposed of that petition on June 1, 2018, directing the Assistant Commissioner, GST, to consider the petitioner's representation. Subsequently, by a letter dated June 5, 2018, the Assistant Commissioner rejected the representation. The petitioner contended that this rejection, without a formal order on merits, is not appealable. The respondent, represented by learned Standing Counsel, stated that a formal order examining the petitioner's contentions on merit and providing reasons would be issued.
Key Issues
1. Whether a rejection of a representation by the Assistant Commissioner, GST, without a formal order on merits, can be considered an appealable order, particularly when the initial writ petition was disposed of with a direction to consider the representation? Petitioner's contention: The petitioner argued that a mere rejection letter, without a formal adjudication on the merits of their claim for input tax credit, cannot be treated as an appealable order. They sought a proper order on the merits of their claim. Respondent's contention: The respondent, through the learned Standing Counsel, conceded that a formal order examining the petitioner's contentions on merit and providing reasons would be issued. They did not contest the petitioner's assertion that the current communication was insufficient.
Sections Cited
CENVAT credit Rules, 2004
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Cause title — parties, addresses and appearances
O R D E R %
2018
The petitioner had approached this court previously by filing W.P.(C) No. 6343/2018 contending that the credit it was entitled to, was not granted. The court had disposed of the writ petition on 01.06.2018 directing the concerned officer (Assistant Commissioner, GST) to consider the representation. By letter dated 05.06.2018, the Assistant Commissioner, Central GST Division, rejected the representation stating as follows: “Sir/Madam, Sub:- Compliance of Hon'ble Delhi High Court order Dated 01.06.2018 in W.P(C)No. 6343/2018 in the matter of M/s. Jahanpanah Club versus Commissioner of GST & Anr. -regarding. Please refer to the above subject. In this regard, enclosed documents and other supporting
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