Kunnath Chemicals PVT. LTD. vs. The Dy. Commissioner Of Central Tax And Central Excise
Held
The High Court held that the Appellate Authority failed to strictly comply with the formal procedure of maintaining and providing a record of personal hearing during video conferencing appeals. Consequently, it quashed the impugned orders and directed the Appellate Authority to pass fresh orders after proper compliance and re-hearing.
Facts
Petitioners challenged appellate orders, contending that the Appellate Authority failed to maintain a record of personal hearing during video conferencing appeals conducted during the COVID-19 pandemic, or provide copies thereof, violating natural justice. The respondents admitted that the record of personal hearing was inadvertently omitted to be sent to the petitioners.
Key Issues
The key legal issue was whether the Appellate Authority's failure to maintain and provide a record of personal hearing during video conferencing appeals violated the principles of natural justice and the prescribed procedure.
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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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