Case Law Details
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.
2. Aggrieved by the same, the petitioner has approached this Court by way of the present Writ Petition, contending that, he is not conversant with Hindi and that both himself and his learned counsel are unable to prepare a proper Appeal against the order.
3. The petitioner further contends that he had sought a certified copy of the order in English and the same has not been furnished to him..
4. The learned Standing Counsel for CGST, on instructions, submits that the Chief Commissioner of Central Taxes and Customs has issued directions to the 1st respondent to issue a certi-fied copy of the order in English and that any Order passed in Hindi should be accompanied with a certified copy of the order in English.
5. This Court finds substantial merit in the contention of the petitioner that he is entitled to a certified copy of the order in English to enable him to take further steps in the matter and that non-furnishing of such an order copy would gravely prejudice his rights under the provisions of the CGST Act, 2017, as he would be unable to take further steps under the provisions of the CGST Act, 2017.
6. In these circumstances, this Writ Petition is disposed of with the following directions:
(i) The 1st respondent shall furnish a certified copy of the order passed by him on 25.03.2024 bearing OIA No.VIZ-GST-001-APP-011 & 012-23-24, in English, to the petitioner herein. The said certified copy is to be furnished in English within three weeks from today. The order of the 1st respondent dated 25.03.2024 bearing OIA No.VIZ-GST-001-APP-011 & 012-23-24 shall stand suspended, till the said certified copy of the order, in English, is served on the petitioner.
(ii) The limitation for the petitioner to take further steps against the said order would commence only from the date upon which the certified copy of the aforesaid order is furnished in English to the petitioner by the 1st respondent.
7. There shall be no order as to costs.
As a sequel, pending miscellaneous petitions, if any, shall stand closed.
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