M/S. K V R Estates vs. The Commissioner Of Central Tax And Customs(Appeals)

Held

The Court held that the petitioner has substantial merit in their contention that they are entitled to a certified copy of the order in English. The Court reasoned that non-furnishing of the order in a language understood by the petitioner would gravely prejudice their rights under the CGST Act, 2017, as it would prevent them from taking further steps. The Court directed the 1st respondent to furnish a certified copy of the order dated 25.03.2024 in English to the petitioner within three weeks. The order of the 1st respondent dated 25.03.2024 was suspended until the English certified copy is served. The limitation period for the petitioner to take further steps against the said order will commence from the date of receipt of the English certified copy. No costs were ordered.

Facts

The petitioner, M/s. KVR Estates, is a registered dealer under the CGST Act. They were aggrieved by an order dated 10.07.2023 passed by the Joint Commissioner. The petitioner filed an appeal before the 1st respondent (Commissioner of Central Tax and Customs appeals), who dismissed the appeal on 25.03.2024. The petitioner contends that the appellate order was in Hindi, a language they do not understand, hindering their ability to prepare a further appeal. They also claim that a certified copy of the order in English was not furnished. The learned Standing Counsel for CGST stated that directions have been issued to provide English copies of orders passed in Hindi.

Key Issues

1. Whether the petitioner is entitled to a certified copy of the appellate order in English to enable them to pursue further legal remedies under the CGST Act, 2017, given their inability to understand Hindi? Petitioner's contention: The petitioner argued that their inability to understand Hindi, the language of the appellate order, and the non-furnishing of an English certified copy, prejudiced their rights and prevented them from preparing a proper appeal. They relied on the principle that a party must be able to understand the orders affecting them to pursue their legal recourse. Respondent's contention: The respondent, through the learned Standing Counsel, submitted that directions have been issued by the Chief Commissioner of Central Taxes and Customs to provide English certified copies of orders passed in Hindi, acknowledging the petitioner's grievance.