2022 (6) TMI 861 - HC - Service Tax

Right to appeal against the order of the Designated Committee constituted under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT - A perusal of the impugned order shows that although the petitioner/revenue was given an opportunity to participate in the appeal proceedings, it chose not to do so - Besides this, there is an issue relating to delay which needs to be dealt with. It appears that since the petitioner/revenue has taken the position before the Supreme Court that an appeal against the order of the Designated Committee would not lie before the Commissioner (Appeals), that this writ petition has been filed - The record also shows that the permission for filing the instant writ petition was given, after nearly 9 months of the aforementioned communication dated 18.06.2021 i.e., on 17.03.2022. List the matter on 18.08.2022.

Summary

Issues: Delay in filing the writ petition, Appeal provision under Sabka Vishwas Scheme, Pending consideration before Supreme Court

Issue 1: Delay in filing the writ petition
The petitioner filed a writ petition against an order dated 28.10.2020 by the Commissioner of Central Tax (Appeals-II), Delhi. The delay in filing the petition was noted, as the order was issued in October 2020, but the petition was lodged only in May 2022. The reason for the delay was explained through a communication dated 18.06.2021, indicating that the issue was pending consideration before the Supreme Court. The petitioner argued that since an appeal against the Designated Committee's order would not lie before the Commissioner (Appeals), the writ petition was filed. The permission to file the petition was granted after 9 months of the communication, on 17.03.2022. The court directed the petitioner to present any fresh orders from the Supreme Court in the matter and listed the case for further hearing on 18.08.2022.

Issue 2: Appeal provision under Sabka Vishwas Scheme
The petitioner contended that there was no provision for appeal against the order of the Designated Committee constituted under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Despite being given the opportunity to participate in the appeal proceedings, the petitioner chose not to do so. The court observed that the petitioner had taken a specific stance before the Supreme Court regarding the appeal procedure, leading to the filing of the writ petition challenging the order of the Commissioner of Central Tax (Appeals-II), Delhi dated 28.10.2020.

Issue 3: Pending consideration before Supreme Court
The communication dated 18.06.2021 highlighted that the issue raised in the case was pending before the Supreme Court. The communication referenced a judgment dated 09.12.2013 of the Hon'ble High Court of Punjab & Haryana, which was relied upon by the Commissioner (Appeals). The petitioner had taken a position before the Supreme Court that an appeal against the Designated Committee's order would not lie before the Commissioner (Appeals), leading to the subsequent filing of the writ petition. The court requested the petitioner to provide any fresh orders from the Supreme Court in the matter for further consideration.

This detailed analysis of the judgment covers the issues of delay in filing the writ petition, the appeal provision under the Sabka Vishwas Scheme, and the matter pending consideration before the Supreme Court. The court's observations, explanations provided by the petitioner, and the timeline of events leading to the filing of the writ petition have been thoroughly examined and summarized.