Cognizant Technologgy Solutions INDIA PVT. LTD. vs. State Of Haryana And Others

Facts

The petitioner, Cognizant Technology Solutions India Pvt. Ltd., filed a writ petition challenging a memo dated 04.01.2023 issued by the Deputy Excise and Taxation Commissioner (GST), Haryana. This memo communicated the rejection of the petitioner's request for post-facto sanction of time for the realization of export proceeds for exports made between April 2020 and July 2020. The petitioner argued that there was no statutory time limit for seeking condonation of delay in receiving export remittances and that the authorities failed to consider the impact of the COVID-19 pandemic. The respondents were asked to produce the order passed by the Excise and Taxation Commissioner.

Held

The Court held that the memo dated 04.01.2023 was merely a communication and intimation of an order, not a speaking order passed by the Excise and Taxation Commissioner in accordance with law. The Court found that no independent speaking order had been passed, nor had the petitioner been afforded an opportunity of hearing. The rejection was based solely on an office note, which did not consider the facts, circumstances, and issues involved, including the petitioner's plea regarding the COVID-19 pandemic. Therefore, the Court found such action unsustainable. The memo dated 04.01.2023 was set aside, and the matter was remitted to the Excise and Taxation Commissioner to consider the petitioner's request afresh after affording due opportunity and taking into consideration all grounds raised by the petitioner.

Key Issues

1. Whether the memo dated 04.01.2023, communicating the rejection of the petitioner's request for post-facto sanction of time for realization of export proceeds, is a valid and speaking order in accordance with law? (Question of law) 2. Whether the Excise and Taxation Commissioner, Haryana, properly considered the grounds raised by the petitioner, including the impact of the COVID-19 pandemic, before rejecting the request for extension of time for realization of export proceeds? (Question of mixed law and fact) Petitioner's arguments: - There is no statutory time limit for seeking condonation of delay in the receipt of export remittances. - The Statute does not prescribe a specific time limit for remittance of export proceeds. - The authority failed to consider the period in question, which was affected by the COVID-19 pandemic outbreak. Revenue/State's arguments: - The respondents were unable to deny that no independent speaking order was passed by the Excise and Taxation Commissioner. They produced an office note dated 23.12.2022, which conveyed the rejection.