M/S Shri Ram Plastics Through Its Partner Shri Pramod Kumar Agrawal vs. Union Of INDIA
Held
The High Court acknowledged that the petitioner's apprehension regarding the influence of the Principal Commissioner's order on the Joint Commissioner's decision was not baseless. Consequently, the Court directed the Joint Commissioner to decide the appeal filed by the petitioner independently and without being influenced by the order dated August 5, 2021, passed by the Principal Commissioner. The Court found that the petitioner had already preferred an appeal before the Joint Commissioner under Section 107 of the GST Act against the final order passed by the Assistant Commissioner. The writ petition was disposed of with this observation and direction. No specific issue was left undecided.
Facts
The petitioner, M/s Shri Ram Plastics, filed a writ petition challenging a show cause notice dated September 26, 2022. During the pendency of the writ petition, the Assistant Commissioner, CGST and Central Excise, passed a final order. The petitioner has already filed an appeal against this final order before the Joint Commissioner under Section 107 of the GST Act. The petitioner's apprehension was that the show cause notice was issued in compliance with a review order passed by the Principal Commissioner, GST, who is a superior officer to the Joint Commissioner. The petitioner sought a direction for the Joint Commissioner to decide the appeal independently, without being influenced by the Principal Commissioner's order dated August 5, 2021.
Key Issues
1. Whether the Joint Commissioner, CGST and Central Excise, can decide the appeal filed by the petitioner independently, without being influenced by the review order passed by the Principal Commissioner, GST, dated August 5, 2021, in light of Section 107 of the GST Act? Petitioner's contention: The petitioner argued that their apprehension of bias is not baseless, as the show cause notice leading to the final order was issued pursuant to a review order by a superior authority. They sought a direction for the appellate authority to decide the appeal on its merits, free from any pre-existing influence from the Principal Commissioner's order. Revenue's contention: The judgment does not record any specific arguments made by the respondents.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF MADHYA PRADESH AT GWALIOR BEFORE HON'BLE SHRI JUSTICE VIVEK RUSIA & HON'BLE SHRI JUSTICE RAJENDRA KUMAR VANI ON THE 29th OF MAY, 2024 WRIT PETITION No. 3273 of 2023 BETWEEN:- M/S SHRI RAM PLASTICS THROUGH ITS PARTNER SHRI PRAMOD KUMAR AGRAWAL S/O LATE SHRI JAGANNATH PRASAD AGRAWAL, AGED ABOUT 48 YEARS, OCCUPATION: BUSINESS, R/O A-49, T R PURAM AB ROAD, MORENA (MADHYA PRADESH) .....PETITIONER (SHRI YOGESH CHATURVEDI- ADVOCATE) AND 1. UNION OF INDIA THROUGH SECRETARY MINISTRY OR FINANCE, DEPARTMENT OF REVENUE, THIRD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG NEW DELHI-110001
PRINCIPAL COMMISSIONER, CGST AND CENTRAL EXCISE, 35-C GST BHAWAN ADMINISTRATIVE AREA, ARERA HILLS, BHOPAL (MADHYA PRADESH)
ADDITIONAL COMMISSIONER (APPEALS), CGST AND CENTRAL EXCISE, 48-A ADMINISTRATIVE AREA, ARERA HILLS, BHOAPL (MADHYA PRADESH)
ASSISTANT COMMISSIONER, CGST AND CENTRAL EXCISE, DIVISION -II GWALIOR, GARDEN PALACE NEAR GEMS PUBLIC SCHOOL, GULMOHAR CITY ROAD, GWLAIOR-474011 (MADHYA PRADESH) .....RESPONDENTS (SHRI HARSHAVARDHAN TOPRE- ADVOCATE FOR RESPONDENT NO. 2.) 1 Signed by: ABDUR RAHMAN Signing time: 30-May-24 10:52:34 A
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