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Case Summary: M/S. K V R Estates vs. The Commissioner Of Central Tax
And Customs (APPEALS) & Others
Case Number: Writ
Petition No. 13029 of 2024
Court: High
Court of Andhra Pradesh, Amaravati
Date of Order: 3rd
July 2024
Summary of the Case: The
petitioner, M/S. K V R Estates, approached the High Court seeking a Writ of
Mandamus to direct the respondent, The Commissioner Of Central Tax And Customs
(APPEALS), to provide a certified translated copy of an appeal order in
English. The appeal order was originally written in Hindi, and the petitioner,
unfamiliar with Hindi, was unable to prepare for further legal action due to
this language barrier.
Facts of the Case:
·
The petitioner is a registered dealer
under the Central Goods and Services Tax Act, 2017 (CGST Act).
·
The petitioner filed an appeal (No.
12/2023 VSP GST) against an order dated 10.07.2023 passed by the Joint
Commissioner under the CGST Act.
·
The appeal was dismissed by the respondent
on 25.03.2024 via order No. VIZ-GST-001-APP-011 & 012-23-24, which was
written in Hindi.
·
The petitioner contended that neither he
nor his legal counsel is conversant with Hindi, making it impossible to prepare
for a subsequent appeal.
Submissions by the
Petitioner:
·
The petitioner requested a certified copy
of the appeal order in English from the respondent to adequately prepare for
further legal proceedings.
·
The non-furnishing of an English copy was
argued to be prejudicial to the petitioner's rights under the CGST Act, as it
impeded his ability to take further legal steps.
Submissions by the
Respondent:
·
The respondent, represented by the learned
Standing Counsel for CGST, submitted that directions had already been issued by
the Chief Commissioner of Central Taxes and Customs to provide a certified
English copy of the order whenever an order is passed in Hindi.
Findings and Decision of
the Court:
·
The Court found substantial merit in the
petitioner's contention and acknowledged that the petitioner is entitled to a
certified English copy of the order to pursue further legal action.
·
The Court ruled that the order passed on
25.03.2024 should be suspended until the certified English copy is furnished to
the petitioner.
Conclusion:
·
The Writ Petition was disposed of with
directions to the respondent to provide a certified English copy of the order
within three weeks.
·
The limitation period for the petitioner
to take further legal steps would commence only after receiving the certified
English copy.
·
No order was made as to costs, and any
pending miscellaneous petitions were closed.
Disclaimer: All the Information is based on the notification, circular and order issued by the Govt. authority and judgement delivered by the court or the authority information is strictly for educational purposes and on the basis of our best understanding of laws & not binding on anyone.
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