Delhi HC dismisses petition of Trans Bharat Aviation as withdrawn

Trans Bharat Aviation Private Limited Vs Union of India (Delhi High Court)

The Delhi High Court’s judgment in the case of Trans Bharat Aviation Private Limited vs Union of India addresses the issue of an appeal dismissal by the Custom Excise and Service Tax Appellate Tribunal (Tribunal) due to the absence of the petitioner or an authorized representative during the hearing on May 3, 2023. The petitioner sought to challenge this final order, arguing that the Tribunal proceeded to decide the appeal on merits without considering the appellant’s grounds due to their absence.

The respondent’s counsel raised a preliminary objection regarding the petition’s maintainability before the Delhi High Court, pointing out that the Tribunal had indeed decided the appeal based on its merits, specifically focusing on the classification of services provided by the petitioner. The respondent’s counsel highlighted that the Tribunal’s decision was in line with a precedent set in M/s Chimes Aviation Ltd. Vs. Commissioner Service Tax, New Delhi-II, 2022, which had already resolved a similar issue.

Furthermore, the respondent’s counsel argued that the petitioner’s recourse, if any dissatisfaction remained, was to approach the Supreme Court in an appeal under Section 35L of the Central Excise Act, 1944, rather than the Delhi High Court.

Confronted with this objection, the petitioner’s counsel opted to withdraw the petition, preserving the petitioner’s right to pursue any suitable legal remedies in the future. The Court dismissed the petition as withdrawn, leaving all rights and contentions of the parties intact and unresolved by this specific judicial order.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

1. Petitioner impugns final order dated 03.05.2023, whereby appeal of the petitioner has been dismissed.

2. Learned counsel for the petitioner submitted that neither petitioner nor an authorized representative or counsel could appear on behalf of the petitioner on 03.05.2023, when the appeal was taken up for hearing, by the Custom Excise and Service Tax Appellate Tribunal (Tribunal) and the Tribunal in absence of the petitioner decided the appeal on merits without taking into account any of the grounds raised by the appeallant in the appeal.

3. Learned counsel for the respondent, who appears on advance notice raises a preliminary objection with regard to maintainability of the present petition before this Court.

4. He submits that the Tribunal has decided the appeal on merits and the issue was with regard to the classification of the services provided by the petitioner.

5. He further submitted that the Tribunal relied upon M/s Chimes Aviation Ltd. Vs. Commissioner Service Tax, New Delhi-II, 2022 (1) TMI 1016 CESTAT, New Delhi, passed by Division Bench of this Tribunal, wherein same issue has already been decided.

6. Learned counsel further submits that the only remedy of the petitioner, if any, is before the Supreme Court in an appeal under Section 35L of the Central Excise Act, 1944.

7. Faced with the said objection, learned counsel for petitioner seeks leave to withdraw the petition, reserving the right of the petitioner to avail of appropriate remedies in law.

8. Petition is dismissed as withdrawn. All rights and contentions of the parties are reserved.