Mann and Hummel Filter Pvt. Ltd. v. The Principal Commissioner of Central Tax Cgst Commissionerate - Bengaluru East
Case brief
What is this about?
The appellant filed an appeal before the Commissioner of Central Tax (Appeals), Bangalore against an order-in-original passed by the Assistant Commissioner, Bangalore East Division-II. The Commissioner (Appeals) dismissed the appeal on the ground that it was filed before the wrong jurisdictional authority. Both parties agreed before the Tribunal that the appellant had correctly filed the refund claim and appeal before the Bangalore East Division-II Commissionerate, as confirmed by a CBIC letter dated 01.11.2018. The Tribunal allowed the appeal by remanding the matter to the Commissioner (Appeals), Bangalore East Division-II Commissionerate, for a decision on merits, taking into account the Larger Bench decision in KEI Industries Ltd. and giving the appellant a reasonable opportunity of hea
What did the court decide?
Appeal allowed by way of remand to the Commissioner (Appeals), Bangalore East Division-II Commissionerate, for decision on merits with a reasonable opportunity of hearing to the appellant.