Telangana High Court
M/S. Sunder Synthetics Pvt Ltd vs The Union Of India on 6 June, 2024
THE HONOURABLE SRI JUSTICE SUJOY PAUL
AND
THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO
WRIT PETITION No.13172 of 2024
ORDER:
(per Hon'ble Sri Justice Sujoy Paul)
Sri M.Umashankar, learned counsel, appears for the petitioner
and Ms.B.Sapna Reddy, learned Senior Standing Counsel for CBIC.
2. With the consent, finally heard.
3. The singular point involved in this case is whether respondent
No.3 was justified in passing the impugned order dated 28.03.2024
whereby appeal of petitioner was dismissed without entering into
the merits of the case.
4. Learned counsel for the petitioner by taking this Court to the
provisional acknowledgment for submission of form of appeal, dated
24.07.2021 (Page No.53) and Paragraph Nos.8 and 9 of impugned
order submits that there is no iota of doubt that the petitioner filed
his appeal on 24.07.2021. Page No.1 of 'running index' shows that
the appeal stood 'admitted' on 24.07.2021 itself. An admitted
appeal should have been decided on merits and should not have
been thrown overboard on a hyper technical ground that petitioner
has filed the certified copy of the impugned order manually on
22.09.2023. This aspect is squarely covered by the judgments of
Allahabad High Court in M/s.Enkay Polymers Versus State of U.P.
and 2 others 1, Visible Alpha Solutions India Private Limited
Versus Commissioner, CGST Appeals, Noida and another 2 and
M/s. Jai Prakash Shiv Charan Bidi through its Proprietor Shri
Jai Prakash Sahu Versus Commissioner, Commercial Taxex
and another 3, Rajasthan High Court in Prakash Purohit S/o.
Shir Ranu Singh Versus the Commissioner, Central Goods and
Service Tax, Jaipur, the Additional Commissioner (Appeals),
Central Goods and Service Tax, Jodhpur, the Assistant
Commissioner, Circle-A-Pali-Ward-I, Central goods and Service
Tax Office, Pali 4 and Madras High Court in Doosan Infracore
India Private Limited, versus the Assistant Commissioner,
Office of the Commissioner of ST and Central Excise, Chennai 5.
Thus, the impugned order may be set aside and respondent No.3
may be directed to decide the appeal on merits.
5. In addition, learned counsel for the petitioner submits that in
fact there is no necessity in the present era to file hard copy and
certified copy of the impugned order. The impugned order was
already uploaded on 22.07.2021 and therefore, respondent No.3 had
2024(5) TMI 917 - Allahabad High Court
2024 (2) TMI - Allahabad High Court
2024 (4) TMI 418 - Allahabad High Court
2022 (11) TMI 742 - Rajasthan High Court
2020 (8) TMI 138 - Madras High Court
the order before him. The petitioner's appeal is dismissed on a
hyper technical reason which cannot sustain judicial scrutiny.
6. Ms.B.Sapna Reddy, Ms.B.Sapna Reddy, learned Senior
Standing Counsel for CBIC, opposed the prayer and supported the
impugned order.
7. A perusal of the documents filed by the petitioner shows that
the appeal was filed on 24.07.2021 and it was admitted on the same
date. The "admission" means it is admitted for final hearing. We
find substance in the argument of learned counsel for the petitioner
that when the impugned order itself was uploaded on 22.07.2021,
the petitioner's appeal should not have been dismissed on the
ground that physical certified copy is not filed on the said date and
it was indeed filed at a later point of time in the month of
September, 2023. Allahabad High Court in M/s.Enkay Polymers's
case (supra) has already taken this view.
8. In this view of the matter, we are unable to give our stamp of
approval to the order dated 28.03.2024 and deem it proper to set
aside the same and direct respondent No.3 to decide the appeal on
merits. The parties undertake to appear before him on 01.07.2024.
Separate notices shall not be required to the parties for the next
date of hearing. Respondent No.3 shall consider and decide the
appeal, in accordance with law, on merits.
9. Accordingly, the Writ Petition is disposed of. No costs.
Interlocutory applications, if any pending, shall also stand closed.
________________
SUJOY PAUL, J
_____________________________________
NAMAVARAPU RAJESHWAR RAO, J
6th June, 2024
ns/prn
