Case Law Details
Prem Chand Vs Assistant Commissioner of CGST And Central Excise (Calcutta High Court)
Introduction: In a significant ruling, the Hon’ble High Court, circuit bench at Jalpaiguri, intervened in the case of Prem Chand Vs Assistant Commissioner of CGST And Central Excise. This article delves into the details of the court’s decision, which favored the petitioner’s appeal for a refund claim, despite facing rejection and delay.
Detailed Analysis: The petitioner, Prem Chand, filed a refund application seeking Rs. 1,52,055/- towards input tax credit on export of goods and services. However, the application faced rejection by respondent no.2, citing non-submission of documents. Subsequently, the petitioner’s appeal was dismissed due to a delay of 7 months.
Arguing against the rejection, the petitioner contended the absence of a show cause notice and the violation of principles of natural justice. On the contrary, the respondent argued that the petitioner’s application lacked supporting documents and the appeal was filed beyond the stipulated timeframe.
The court examined precedents and statutory provisions, notably citing the power of appellate authorities to condone delays beyond the prescribed period. Drawing from established legal interpretations, the court emphasized the necessity of allowing additional documents during appellate proceedings.
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