Allowed

Ms/.Metrolite Roofing Pvt. Ltd. v. the Dy. Commissioner of Central Tax and Central Excise

Kerala HC21 Dec 2020WP(C)/23270/2020

Case brief

AI extract

What is this about?

The Court held that the Appellate Authority failed to comply with the mandatory procedure of maintaining and sending records of personal hearings conducted via video conference during the pandemic. Consequently, the impugned orders were quashed, and the Authority was directed to pass fresh orders after hearing the petitioners.

What did the court decide?

Impugned orders were quashed. The Appellate Authority is directed to pass fresh orders after hearing the petitioners and complying with the procedure of maintaining records of personal hearing.

Ms/.Metrolite Roofing Pvt. Ltd. Vs the Dy. Commissioner… — GST and Indirect Tax | Kerala HC (2020)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

¶4

MONDAY, THE 21ST DAY OF DECEMBER 2020 / 30TH AGRAHAYANA, 1942

¶5

WP(C).No.23270 OF 2020(G)

¶6

PETITIONER:

¶7

M/S.METROLITE ROOFING PVT. LTD. KINFRA, KANJIKODE, PALAKKAD 678 621, REPRESENTED BY ITS MANAGING DIRECTOR VASU V.M.,

¶8

BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON

¶9

RESPONDENTS:

¶10

1 THE DY. COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE PALAKKAD GST DIVISION, METTUPPALAYAM STREET, PALAKKAD 678 001.

¶11

2 THE COMMISSIONER (APPEALS) CENTRAL TAX AND CENTRAL EXCISE, CR BUILDINGS, I.S. PRESS ROAD, KOCHI 18.

¶12

3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS. MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), GOVERNMENT OF INDIA, GST POLICY WING, NORTH BLOCK, NEW DELHI 110 001, REPRESENTED BY ITS COMMISSIONER (GST).

¶13

R1-3 BY SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS

¶14

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2020, ALONG WITH WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23311/2020(L), WP(C).23342/2020(P), WP(C).23391/2020(Y), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶15

¶16

WP(C).No.23270 OF 2020(G), WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23311/2020(L), WP(C).23342/2020(P) & WP(C).23391/2020(Y)

¶17

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶18

PRESENT

¶19

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

¶20

MONDAY, THE 21ST DAY OF DECEMBER 2020 / 30TH AGRAHAYANA, 1942

¶21

WP(C).No.23275 OF 2020(H)

¶22

PETITIONER:

¶23

M/S.GREAT EFFECTS

¶24

14, PULIKILLAM ROAD, CHEMBUMUKKU, KAKKANADU, KOCHI-30, REPRESENTED BY ITS MANAGING DIRECTOR, CHARLEY ANTONY.

¶25

BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA

¶26

RESPONDENTS:

¶27

1 THE DY. COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE PALAKKAD GST DIVISION, METTUPPALAYAM STREET, PALAKKAD678 001

¶28

2 THE COMMISSIONER (APPEALS) CENTRAL TAX AND CENTRAL EXCISE, CR BUILDINGS, I.S. PRESS ROAD, KOCHI-18.

¶29

3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), GOVERNMENT OF INDIA, GST POLICY WING, NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS COMMISSIONER (GST)

¶30

R1-3 BY ADV.SRI.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS

¶31

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2020, ALONG WITH WP(C).23270/2020(G), WP(C).23290/2020(I), WP(C).23311/2020(L), WP(C).23342/2020(P), WP(C).23391/2020(Y), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶32

¶33

WP(C).No.23270 OF 2020(G), WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23311/2020(L), WP(C).23342/2020(P) & WP(C).23391/2020(Y)

¶34

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶35

PRESENT

¶36

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

¶37

MONDAY, THE 21ST DAY OF DECEMBER 2020 / 30TH AGRAHAYANA, 1942

¶38

WP(C).No.23290 OF 2020(I)

¶39

PETITIONER:

¶40

M/S.KUNNATH CHEMICALS PVT. LTD. K-75, KINFRA, KANJIKODE, PALAKKAD-678 621, REPRESENTED BY ITS DIRECTOR, N.A. ABID ALI.

¶41

BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA

¶42

RESPONDENTS:

¶43

1 THE DY. COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE PALAKKAD GST DIVISIONA, METTUPPALAYAM STREET, PALAKKAD-678 001.

¶44

2 THE COMMISSIONER (APPEALS) CENTRAL TAX AND CENTRAL EXCISE, CR BUILDINGS, I.S.PRESS ROAD, KOCHI-18.

¶45

3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), GOVERNMENT OF INDIA, GST POLICY WING, NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS COMMISSIONER (GST).

¶46

R1-3 BY ADV.SRI.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS

¶47

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2020, ALONG WITH WP(C).23270/2020(G), WP(C).23275/2020(H), WP(C).23311/2020(L), WP(C).23342/2020(P), WP(C).23391/2020(Y), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶48

¶49

WP(C).No.23270 OF 2020(G), WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23311/2020(L), WP(C).23342/2020(P) & WP(C).23391/2020(Y)

¶50

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶51

PRESENT

¶52

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

¶53

MONDAY, THE 21ST DAY OF DECEMBER 2020 / 30TH AGRAHAYANA, 1942

¶54

WP(C).No.23311 OF 2020(L)

¶55

PETITIONER:

¶56

M/S.KAPSTONE INDIA (P) LTD KINFRA, KANJIKODE, PALAKKAD-678 621, REPRESENTED BY ITS MANAGING DIRECTOR, ARUNDAS C.H.

¶57

BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON

¶58

RESPONDENTS:

¶59

1 THE DY. COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE PALAKKAD GST DIVISION, METTUPPALAYAM STREET, PALAKKAD678 001

¶60

2 THE COMMISSIONER (APPEALS) CENTRAL TAX AND CENTRAL EXCISE, CR BUILDINGS, I.S. PRESS ROAD, KOCHI-18

¶61

3 CENTRAL BOARD OF INDIRECT TAXESAND CUSTOMS, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), GOVERNMENT OF INDIA, GST POLICY WING, NORTH BLOCK, NEW DELHI-110001, REPRESENTED BY ITS COMMISISONER (GST).

¶62

R1-3 BY ADV.SRI.SREELAL N. WARRIER, SC, CENTRAL BOARD OF

¶63

EXCISE & CUSTOMS

¶64

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2020, ALONG WITH WP(C).23270/2020(G), WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23342/2020(P), WP(C).23391/2020(Y), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶65

¶66

WP(C).No.23270 OF 2020(G), WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23311/2020(L), WP(C).23342/2020(P) & WP(C).23391/2020(Y)

¶67

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶68

PRESENT

¶69

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

¶70

MONDAY, THE 21ST DAY OF DECEMBER 2020 / 30TH AGRAHAYANA, 1942

¶71

WP(C).No.23342 OF 2020(P)

¶72

PETITIONER:

¶73

M/S.EXCEL FOOD PRODUCTS MANJALY HOUSE, ANNANAD P.O., THRISSUR-680 324, REPRESENTED BY ITS MANAGING PARTNER, FRANCIS PAUL.

¶74

BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON

¶75

RESPONDENTS:

¶76

1 THE DY. COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE PALAKKAD GST DIVISION, METTUPPALAYAM STREET, PALAKKAD678 001.

¶77

2 THE COMMISSIONER (APPEALS), CENTRAL TAX AND CENTRAL EXCISE, CR BUILDINGS, IS PRESS ROAD, KOCHI-18.

¶78

3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), GOVERNMENT OF INDIA, GST POLICY WING, NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS COMMISSIONER (GST).

¶79

R1-3 BY ADV.SRI.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS

¶80

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2020, ALONG WITH WP(C).23270/2020(G), WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23311/2020(L), WP(C).23391/2020(Y), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶81

¶82

WP(C).No.23270 OF 2020(G), WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23311/2020(L), WP(C).23342/2020(P) & WP(C).23391/2020(Y)

¶83

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶84

PRESENT

¶85

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

¶86

MONDAY, THE 21ST DAY OF DECEMBER 2020 / 30TH AGRAHAYANA, 1942

¶87

WP(C).No.23391 OF 2020(Y)

¶88

PETITIONER:

¶89

M/S.DEELUXE BOTTLES (INDIA) PVT. LTD. E-98, KINFRA IIT PARK, KANJIKODE, PALAKKAD-678 621, REPRESENTED BY ITS MANAGING DIRECTOR, V.RAJAGOPAL.

¶90

BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON

¶91

RESPONDENTS:

¶92

1 THE DY. COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE PALAKKAD GST DIVISION, METTUPPALAYM STREET, PALAKKAD678 001.

¶93

2 THE COMMISSIONER (APPEALS), CENTRAL TAX AND CENTRAL EXCISE, IS PRESS ROAD, KOCHI18.

¶94

3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), GOVERNMENT OF INDIA, GST POLICY WING, NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS COMMISSIONER (GST).

¶95

R1-3 BY ADV.SRI.SREELAL N. WARRIER, SC, CENTRAL BOARD OF

¶96

EXCISE & CUSTOMS

¶97

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2020, ALONG WITH WP(C).23270/2020(G), WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23311/2020(L), WP(C).23342/2020(P), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶98

¶99

WP(C).No.23270 OF 2020(G), WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23311/2020(L), WP(C).23342/2020(P) & WP(C).23391/2020(Y)

¶100

JUDGMENT

¶101

In all these Writ Petitions, the issue that is raised while impugning the orders passed by the 2^nd respondent, is that the 2^nd respondent did not maintain a record of personal hearing at the time of disposal of the appeals preferred by the petitioners against orders of the original authority. In the Writ Petition, it is the case of the petitioners that in connection with the procedure stipulated for hearing appeals through video conferencing during the Covid-19 pandemic period, the respondent Appellate Authority was obliged to maintain a record of personal hearing and issue a copy of the same to the petitioners so as to comply with the requirements of natural justice. In the instant cases, it is the contention of the learned counsel for the petitioners that no such records of personal hearing was maintained, and at any rate no copies of the said record of personal hearing were sent to the petitioners.

¶102

Through a statement filed on behalf of the respondents, it is stated that the petitioners were given an opportunity of personal hearing and they were represented by a professional Chartered Accountant on the basis of the authorisation granted to the said person. It is further

¶103

¶104

WP(C).No.23270 OF 2020(G), WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23311/2020(L), WP(C).23342/2020(P) & WP(C).23391/2020(Y)

¶105

stated that inasmuch as there were a large number of cases attended to by the very same authorised representative, the Appellate Authority heard the said authorised person and accepted the common written submissions that were filed for the two separate category of appellants, namely, registered and unregistered persons. It is admitted that the record of personal hearing was inadvertently omitted to be sent to the petitioners although the argument notes already submitted by the authorised representative of the petitioners was available with the appellate authority.

¶106

I have heard the learned counsel for the petitioners and the learned Standing counsel for the respondents.

¶107

On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I am of the view that inasmuch as the procedure for maintaining a record of personal hearing was a formal one that was devised to take care of the compliance with the rules of natural justice during the period when the personal hearing had to be undertaken through video conferencing, taking note of the covid pandemic situation, the respondent Appellate Authority ought to have

¶108

¶109

WP(C).No.23270 OF 2020(G), WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23311/2020(L), WP(C).23342/2020(P) & WP(C).23391/2020(Y)

¶110

complied with the said procedure strictly. Inasmuch as in these cases, the said procedure was not complied, I deem it appropriate to quash the impugned orders and direct the appellate authority to pass fresh orders after complying with the said procedure and after hearing the petitioners. The Appellate Authority shall pass fresh orders as directed within two months from the date of receipt of a copy of this judgment.

¶111

Sd/-

¶112

A.K.JAYASANKARAN NAMBIAR JUDGE

¶113

mns/21.12.2020

¶114

¶115

WP(C).No.23270 OF 2020(G), WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23311/2020(L), WP(C).23342/2020(P) & WP(C).23391/2020(Y)

¶116

APPENDIX OF WP(C) 23270/2020

¶117

PETITIONER'S/S EXHIBITS:

¶118

EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 12.12.2017. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 03.02.2018. EXHIBIT P3 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DATED 29.07.2020.

¶119

RESPONDENTS EXHIBITS:NIL

//TRUE COPY//

P.A TO JUDGE

WP(C).No.23270 OF 2020(G), WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23311/2020(L), WP(C).23342/2020(P) & WP(C).23391/2020(Y)

¶124

APPENDIX OF WP(C) 23275/2020

¶125

PETITIONER'S/S EXHIBITS:

¶126

EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT 26.12.2017. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 07.03.2018.

¶127

EXHIBIT P3 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DATED 18.08.2020.

¶128

RESPONDENTS EXHIBITS:NIL

//TRUE COPY//

P.A TO JUDGE

WP(C).No.23270 OF 2020(G), WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23311/2020(L), WP(C).23342/2020(P) & WP(C).23391/2020(Y)

¶133

APPENDIX OF WP(C) 23290/2020

¶134

PETITIONER'S/S EXHIBITS:

¶135

EXHIBIT P1 COPY OF ORDER ISSUED BY THE IST RESPONDENT DATED 12.12.2017. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 6.2.2018. EXHIBIT P3 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DATED 12.8.2020.

¶136

RESPONDENTS EXHIBITS:NIL

//TRUE COPY//

P.A TO JUDGE

WP(C).No.23270 OF 2020(G), WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23311/2020(L), WP(C).23342/2020(P) & WP(C).23391/2020(Y)

¶141

APPENDIX OF WP(C) 23311/2020

¶142

PETITIONER'S/S EXHIBITS:

¶143

EXHIBIT	P1 COPY OF RESPONDENT	ORDER DATED	ISSUED BY THE 1ST 12.12.2017.
EXHIBIT	P2 COPY OF A BEFORE T 09.02.2018	PPEAL HE .	FILED BY THE PETITIONER 2ND RESPONDENT DATED
EXHIBIT	P3 COPY OF RESPONDENT	ORDER DATED	ISSUED BY THE 2ND 11.08.2020.
EXHIBIT	P4 COPY OF I RESPONDENT	NSTRUC DATED	TION ISSUED BY THE 3RD 27.04.2020.
EXHIBIT	P4 (A) COPY OF IN RESPONDENT	STRUCT DATED	ION ISSUED BY THE 3RD 21.08.2020.

¶144

RESPONDENTS EXHIBITS:NIL

//TRUE COPY//

P.A TO JUDGE

WP(C).No.23270 OF 2020(G), WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23311/2020(L), WP(C).23342/2020(P) & WP(C).23391/2020(Y)

¶149

APPENDIX OF WP(C) 23342/2020

¶150

PETITIONER'S/S EXHIBITS:

¶151

EXHIBIT	P1 COPY O RESPONDE	F ORDER NT DATED	ISSUED BY THE 1ST 26.12.2017.
EXHIBIT	P2 COPY OF BEFORE 07.02.20	APPEAL THE 18.	FILED BY THE PETITIONER 2ND RESPONDENT DATED
EXHIBIT	P3 COPY OF RESPONDE	ORDER IS NT DATED	SUED BY THE 2ND 12.08.2020.

¶152

RESPONDENTS EXHIBITS:NIL

//TRUE COPY//

P.A TO JUDGE

WP(C).No.23270 OF 2020(G), WP(C).23275/2020(H), WP(C).23290/2020(I), WP(C).23311/2020(L), WP(C).23342/2020(P) & WP(C).23391/2020(Y)

¶157

APPENDIX OF WP(C) 23391/2020

¶158

PETITIONER'S/S EXHIBITS:

¶159

EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 12.12.2017. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 08.02.2018. EXHIBIT P3 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DATED 11.08.2020.

¶160

RESPONDENTS EXHIBITS:NIL

¶161

//TRUE COPY//

¶162

P.A TO JUDGE

Ms/.Metrolite Roofing Pvt. Ltd. v. the Dy. Commissioner of Central Tax and Central Excise

Case brief

What is this about?

What did the court decide?

Ms/.Metrolite Roofing Pvt. Ltd. v. the Dy. Commissioner of Central Tax and Central Excise

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

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