K V R Estates Vs Commissioner of Central Tax And Customs (Andhra Pradesh High Court)
Non-Conversancy in Hindi Prevents GST Appeal, AP HC Orders English Order
In the case of K V R Estates vs. Commissioner of Central Tax and Customs, the Andhra Pradesh High Court addressed an issue where the petitioner, a GST registered dealer, was unable to properly appeal an order because it was written in Hindi, a language he does not understand. The original appeal was dismissed based on this Hindi order, and the petitioner had requested an English version to effectively challenge it. The Court found that failing to provide an English version of the order prejudiced the petitioner’s ability to appeal under the CGST Act, 2017. As a result, the Court directed that the Joint Commissioner provide a certified English copy of the order within three weeks. The order issued in Hindi was suspended until the English copy was provided, and the petitioner’s deadline for further action would start from when the English version was received.
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
The petitioner is a registered dealer under Central Goods and Services Tax Act, 2017 (herein referred to as `CGST Act’). The petitioner being aggrieved by an order bearing No.VSP-CGST-JC-23-24, dated 10.07.2023 passed by the Joint Commissioner, had moved an Appeal vide 12/2023 (VSP) GST be-fore the 1st respondent, who dismissed the said Appeal by way of an order dated 25.03.2024 bearing 01A 1’Jo.VIZ-GST-001-APP-011 & 012-23-24. This Appeal is hand written in Hindi.
