CA Bimal Jain
Excel Production Audio Visuals Pvt. Ltd and Another(“the Petitioners”) in terms of Article 226 of the Constitution of India challenged the Order of the Commissioner of Customs (Airport-II) Airport Special Cargo, Chhatrapati Shivaji Maharaj International Airport, Mumbai.
The Petitioners submitted that the Personal Hearing before the Adjudicating Authority was conducted on November 5, 2013, however the Order-in-Original is passed on March 30, 2015, which was substantially delayed.
The Hon’ble High Court of Bombay held that the Hon’ble Apex Court has emphasized time and again that the Orders pursuant to a Personal Hearing either by the Court or the Tribunal or any quasi-judicial body ought to be passed expeditiously and within a reasonable time. What could be said to be a reasonable time depends upon the facts and circumstances in each case.
Thus, the Hon’ble High Court further held that enormous delay in passing an Order isn’t proper as Revenue’s Orders have immediate impact and parties ought to know their position in financial year to year. Accordingly, the subject Impugned Order was set aside with the direction to the Adjudicating Authority to rehear and re-adjudicate the SCN within a period of 3 months.
(Author can be reached at Email: email@example.com)
Do you think #GST Council should provide option to Revise Form GSTR-3B?— Tax Guru (@taxguru_in) November 13, 2017
Please Comment, Like, Vote and Retweet the Poll.