Deeluxe Bottles (INDIA) PVT. LTD. vs. The Dy. Commissioner Of Central Tax And Central Excise
Held
The High Court held that the appellate authority ought to have strictly complied with the formal procedure of maintaining and sending a record of personal hearing, which was devised to ensure natural justice during video conferencing. The failure to do so rendered the impugned orders unsustainable.
Facts
Petitioners challenged appellate orders, contending that the appellate authority failed to maintain and provide a record of personal hearings conducted via video conferencing during the COVID-19 pandemic, as required by the stipulated procedure. The respondents admitted that the record of personal hearing was inadvertently omitted to be sent.
Key Issues
The key legal issue was whether the appellate authority's failure to maintain and provide a record of personal hearing during appeals conducted via video conferencing violated the principles of natural justice.
Sections Cited
None mentioned
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Heard together (6 matters)
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 21ST DAY OF DECEMBER 2020 / 30TH AGRAHAYANA, 1942 WP(C).No.23270 OF 2020(G) PETITIONER: M/S.METROLITE ROOFING PVT. LTD. KINFRA, KANJIKODE, PALAKKAD 678 621, REPRESENTED BY ITS MANAGING DIRECTOR VASU V.M., BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE DY. COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE PALAKKAD GST DIVISION, METTUPPALAYAM STREET, PALAKKAD 678 001. 2 THE COMMISSIONER (APPEALS) CENTRAL TAX AND CENTRAL EXCISE, CR BUILDINGS, I.S. PRESS ROAD, KOCHI 18. 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS. MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), GOVERNMENT OF INDIA, GST POLICY WING, NORTH BLOCK, NEW DELHI 110 001, REPRESENTED BY ITS COMMISSIONER (GST). R1-3 BY SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2020, ALONG WITH WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23311/2020(L), WP(C).23342/2020(P), WP(C).23391/2020(Y), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2 WP(C).No.23270 OF 2020(G), WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23311/2
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