M/S Periyar Polymers Private Limited vs. Deputy Commissioner
Held
The High Court found that the Appellate Authority failed to comply with the mandatory procedure for virtual hearings, specifically the requirement to prepare and communicate a 'record of personal hearing' to the appellant for verification. This non-compliance was deemed a violation of natural justice. Consequently, the impugned appellate order was quashed, and the matter was remanded for a fresh decision after following the prescribed procedure.
Facts
The petitioner's claim for refund of service tax paid on a long-term lease premium, under Section 104 of the Finance Act, 1994, was rejected by the Deputy Commissioner and subsequently by the Commissioner (Appeals). The petitioner challenged the appellate order via a writ petition, alleging violation of natural justice due to non-compliance with virtual hearing procedures during the COVID-19 pandemic.
Key Issues
Whether the appellate order was vitiated due to the Appellate Authority's failure to adhere to the prescribed procedure for conducting virtual hearings, specifically regarding the maintenance and communication of a 'record of personal hearing', thereby violating principles of natural justice.
Sections Cited
Section 104 (Finance Act, 1994), Section 86(1) (Finance Act, 1994), Section 138C (Customs Act, 1962), Section 4 (Information Technology Act, 2000)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 1ST DAY OF SEPTEMBER 2021 / 10TH BHADRA, 1943 WP(C) NO. 7840 OF 2021 PETITIONER : M/S PERIYAR POLYMERS PRIVATE LIMITED REPRESENTED BY ITS MANAGING DIRECTOR, SRI. ANOOB V.E, 35/587F, UNITED PLAZA, JANATHA, PALARIVATTOM, ERNAKULAM - 683025. BY ADVS. A.KUMAR SRI.P.J.ANILKUMAR SMT.G.MINI SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS : 1 DEPUTY COMMISSIONER, OFFICE OF DEPUTY COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, PALAKKAD GST DIVISION, METTUPALAYAM STREET, PALAKKAD - 678001. 2 COMMISSIONER(APPEALS) CENTRAL TAX AND CENTRAL EXCISE, C.R BUILDINGS, I.S PRESS ROAD, ERNAKULAM - 682018 3 CENTRAL BOARD OF INDIRECT AND CUSTOMS REPRESENTED BY ITS COMMISSIONER(GST), MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), GOVERNMENT OF INDIA, GST POLICY WING, NORTH BLOCK, NEW DELHI - 110001. BY ADV SHRI T.K.RAJESH KUMAR, CGC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 7840 OF 2021 2 BECHU KURI
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