Kapstone INDIA (P) LTD vs. The Dy. Commissioner Of Central Tax And Central Excise
Held
The Court held that the Appellate Authority failed to strictly comply with the procedure of maintaining and providing a record of personal hearing during video conferencing, which was essential for natural justice. Consequently, the impugned orders were quashed, and the Appellate Authority was directed to pass fresh orders after complying with the procedure and re-hearing the petitioners.
Facts
Petitioners challenged appellate orders, arguing the Appellate Authority failed to maintain and provide a record of personal hearing conducted via video conferencing during the COVID-19 pandemic, violating natural justice. The respondents admitted that the record of personal hearing was inadvertently omitted to be sent to the petitioners.
Key Issues
Whether the Appellate Authority's failure to maintain and provide a record of personal hearing conducted via video conferencing during the pandemic violates the principles of natural justice and invalidates the appellate orders.
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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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