Case Law Details
Porteck India Info Services Pvt. Ltd. Vs Commissioner of Central Goods & Service Tax & Central Excise (CESTAT Delhi)
CESTAT finds that the action of the Asstt. Commissioner, of issuing of fresh show cause notice, instead of granting refund, in terms of Final Order of this Tribunal amounts to interference in the justice delivery system. CESTAT also take notice that the appeal before this Tribunal was against order-in-appeal passed by the Commissioner (Appeals). Further, Revenue was not in appeal against the order of the Commissioner (Appeals). It seems that the Asstt. Commissioner, Shri Ravi Babu, has no regard for the order of the superior court/Tribunal, and also does not have any concept of doctrine of merger.
Accordingly, the Asstt. Commissioner, Shri Ravi Babu, Central Goods and Service Tax Commissionerate, Delhi North Commissionerate, 17-B, IAEA House, I.P. Estate, New Delhi-110 019 is directed to show cause as to why the proceedings for contempt of court should not be drawn against him and referred to the jurisdictional High Court for further action in accordance with law. In the alternative, I grant last opportunity to the Asstt. Commissioner, Shri Ravi Babu to comply with the final order of this Tribunal and to file compliance, which should be filed before 04.2022.
FULL TEXT OF THE CESTAT DELHI ORDER
The appellant/assessee has filed the present miscellaneous application for compliance of the Final Order No.51875-51876/2021 dated 14.10.2021. The issue before this Tribunal was with regard to the refund claim under Rule 5 read with Notification No.27/2012-CE dated 18.06.2012 – whether the rejection by the court below is proper on the ground that the appellant/assessee did not debit the amount of refund claimed, at the time of filing the refund claim, but have debited such amount subsequent to the filing of the refund claim but before adjudication. The periods and amounts of refund claimed are mentioned in the aforementioned final order. In the aforementioned final order, this Tribunal held as follows:-
“10. Having considered the rival contentions, I hold that the debit of the amount of refund claim in the cenvat credit account suo moto before the adjudication, is sufficient compliance of Condition No.2(h) of the Notification No.27/2012-CE. Further relying on the ruling of the Hon’ble Supreme Court in the case of Hari Chand Shri Gopal & Ors.(supra), I further hold that the Commissioner (Appeals) have mis-conceived and mis-directed himself by ignoring the ruling of the Hon’ble Supreme Court, which is both judicial indiscipline and also in violation of Article 141 of the Constitution of India.
11. Accordingly, both the appeals are allowed and the impugned order(s) is set aside. Further, the Adjudicating Authority is directed to grant refund within a period of 45 days from the date of receipt of this order along with interest as per Rules (starting from the end of 3 months from the date of filing of the refund claim till the date of grant of refund claim).
12. Both the appeals are allowed.”
2. Counsel for the appellant points that after receipt of the final order, they approached the Department for grant of refund as allowed by this Tribunal, by their representation dated 18.10.2021 and again by another representation dated 25.11.2021.
3. Instead of granting the refund, the Asstt. Commissioner has again issued show cause notice(s) with regard to both the amounts of refund, requiring the appellant to show cause, proposing to disallow part of the amount on the grounds mentioned in the show cause notices being dated 13.12.2021.
4. I find that the aforementioned action of the Asstt. Commissioner, of issuing of fresh show cause notice, instead of granting refund, in terms of the Final Order of this Tribunal amounts to interference in the justice delivery system. I also take notice that the appeal before this Tribunal was against order-in-appeal passed by the Commissioner (Appeals). Further, Revenue was not in appeal against the order of the Commissioner (Appeals). It seems that the Asstt. Commissioner, Shri Ravi Babu, has no regard for the order of the superior court/Tribunal, and also does not have any concept of doctrine of merger.
5. Accordingly, the Asstt. Commissioner, Shri Ravi Babu, Central Goods and Service Tax Commissionerate, Delhi North Commissionerate, 17-B, IAEA House, I.P. Estate, New Delhi-110 019 is directed to show cause as to why the proceedings for contempt of court should not be drawn against him and referred to the jurisdictional High Court for further action in accordance with law. In the alternative, I grant last opportunity to the Asstt. Commissioner, Shri Ravi Babu to comply with the final order of this Tribunal and to file compliance, which should be filed before 04.2022.
6. Copy of this order shall be sent both by email and speed post to the Asstt. Commissioner, Shri Ravi Babu. One copy of this order be given by hand to Shri Ishwar Chand, ld. Departmental Representative for information and transmission to the concerned Asstt. Commissioner.
7. Put up for further hearing and order on 25.04.2022.
