In a writ petition, the Supreme Court held that a communication from tax authorities rejecting a credit application is a speaking order under the Division Bench direction and is appealable to the Tribunal.
The order rejecting the credit application is a speaking order and appealable to the Tribunal.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
wp8954-14
sas
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO.8954 OF 2014
GTL Infrastructure Ltd.
..Petitioner.
V/s.
Union of India & Anr.
..Respondents.
Mr.Riyaz Chagla i/b. Prompt Legal for the petitioner.
Mr.Pradeep S. Jetly with Ms.Anamika Malhotra for the respondents.
CORAM : S.C.DHARMADHIKARI AND A.K. MENON, JJ.
DATED : 29TH SEPTEMBER, 2014
P.C. :-
1/5
wp8954-14
registration and is filing its returns regularly. One M/s.Chennai Network Infrastructure Limited, a company situate at Navi Mumbai, Dist. Thane is also in the same business. The petitioner and said M/s.Chennai Networks Infrastructure Limited ('M/s.CNIL' for short) agreed to merge their activities. It filed a scheme of merger before this Court and the Madras High Court. Learned Single Judge of this Court exercising company jurisdiction allowed the Company Scheme Petition No.295 of 2011 filed by the petitioner on 22nd July, 2011 and the scheme of merger was sanctioned. Similar Company Petition No.77 of 2011 in Madras High Court had been filed by M/s.CNIL and that is pending. In the light of the order passed by this Court, a consolidated return of service tax liability was filed and a sum of `79,92,56,619/- being the liability of service tax dues of M/s. CNIL from October, 2010 to March, 2012 was paid.
of credit of their cenvat credit amount to this extent. A representation was made in that behalf to the authorities and which instead of
2/5
wp8954-14
considering it, kept the same pending. In view thereof, this Court was moved by the petitioner by an earlier writ petition. That earlier writ p etition came to be disposed of by this Court with directions to the authorities to consider its representation after hearing the petitioner and pass a speaking order. It is this speaking order, a copy of which is to be found at Annexure-A, which is now challenged by this further writ petition.
3/5
wp8954-14
4/5
wp8954-14
(A.K. MENON, J.) (S.C.DHARMADHIKARI, J.)
5/5
1 issue framed by the court
Whether a communication from tax authorities rejecting a credit application constitutes an appealable order.
GTL Infrastructure Ltd.
Union of India
SC Dhananjay Dharmadhikari
AK Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
