Huawei Telecommunications (India) Company Private Limited Vs Excise And Taxation Commissioner And Ors. (Punjab and Haryana High Court)
The Punjab and Haryana High Court examined a writ petition challenging an order dated 24.05.2022, whereby the petitioner’s request for condonation of delay in receiving remittance in convertible foreign exchange for export of services under Rule 96A(1)(b) of the CGST Rules, 2017, was rejected. The petitioner argued that the impugned decision failed to consider its submissions, including the absence of any prescribed statutory time limit for such remittance or for seeking condonation of delay. It was also contended that the authority did not take into account the period affected by the COVID-19 pandemic.
However, the Court did not examine these substantive arguments at this stage. Instead, it focused on the nature of the impugned “order.” Upon review, the Court found that the document dated 24.05.2022 was merely a communication issued by the Additional Excise and Taxation Commissioner, conveying that the petitioner’s application had been rejected. The Court directed the Department to produce the actual order passed by the Excise and Taxation Commissioner.
On production of records, it emerged that no formal order had been passed by the competent authority. The record only contained a note dated 19.05.2022 prepared by the Joint Commissioner (Legal), which was endorsed by the Commissioner. The Court observed that this did not constitute a legally valid order, as there was no independent decision-making process reflecting consideration of facts, issues, or arguments, nor was any opportunity of hearing afforded to the petitioner.
