Himachal Futuristic Communication Ltd. Vs Union of India (Bombay High Court)
The Bombay High Court addressed a Writ Petition filed by Himachal Futuristic Communication Ltd., challenging an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai. The core issue was the extraordinary delay in the pronouncement of the final order by the CESTAT.
The CESTAT’s order, pertaining to a Customs Appeal from 2007, bore a Date of Hearing and Date of Decision of December 19, 2022. However, the forwarding communication received by the Petitioner indicated that the order was actually pronounced on August 28, 2024, marking a delay of over two years from the stated decision date. This factual position was not disputed by the Revenue’s Standing Counsel.
Based solely on this huge delay in the delivery of the order, the High Court quashed the impugned CESTAT order. The Court held that such a belated delivery constitutes a fundamental flaw, violating the principles of natural justice. While the Petitioner also contended that the CESTAT failed to consider relevant points, the High Court did not delve into the merits, choosing to quash and remand the matter back to the Tribunal for fresh consideration purely on the ground of delay. The High Court explicitly directed the Tribunal to consider all points raised and take a decision “forthwith.”
