M/S Shri Ram Plastics Through Its Partner Shri Pramod Kumar Agrawal vs. Union Of INDIA

Held

The High Court disposed of the writ petition by directing the petitioner to submit a copy of the writ petition, written pleadings, and a certified copy of the High Court's order to the appellate authority. The appellate authority was then directed to consider the petitioner's case objectively after hearing both parties and decide the appeal in accordance with the law. This decision was to be made expeditiously, preferably within two weeks from the date of production of the certified copy of the order. The Court explicitly stated that it had not expressed any opinion on the merits of the case, and the appeal would be decided on its own merits. The respondent's counsel conceded that the appellate authority would consider all facts and legal positions and pass a reasoned order.

Facts

M/s Shri Ram Plastics, a manufacturer of WARP Knit Fabric used for Agriculture Green Shed, filed a writ petition before the Madhya Pradesh High Court. The petitioner sought a direction to the appellate authority (Commissioner Appeals, CGST, Bhopal) to decide their pending appeal (Appeal No. AD230524014395D) objectively and expeditiously. The appeal arose from an order by the Principal Commissioner, CGST, who had taken up the matter in suo motu revision and cancelled a refund order. Subsequently, a fresh adjudication was initiated, leading to a show cause notice. The petitioner had previously challenged a writ petition, where they were directed to assert their arguments before the appellate authority. The current petition aimed to ensure the appellate authority considers specific grounds, additional submissions, and relevant judgments, without being influenced by prior orders, and to decide the appeal within a stipulated period.

Key Issues

1. Whether the High Court should issue a writ of mandamus directing the appellate authority to decide Appeal No. AD230524014395D objectively and expeditiously, considering specific grounds, additional submissions, and relevant legal precedents, as per Article 226/227 of the Constitution of India? Petitioner's Arguments: The petitioner argued that their appeal was pending and sought directions for its objective and timely disposal. They specifically requested the appellate authority to consider the grounds taken in the appeal, additional submissions filed on 26.04.2025 and 18.07.2025 (including those concerning discrimination and inverted duty structure benefits), and relevant judgments and notifications. They also prayed that the appellate authority not be influenced by previous orders and decide the appeal within a stipulated period. Revenue's Arguments: The respondent opposed the relief claimed by the petitioner, noting that the petition was filed subsequent to the appeal. However, they fairly submitted that the appellate authority would consider all facts and the legal position, pass a reasoned order after hearing both sides, and provide due intimation.