9911796707
TMI Blog2018 (12) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority has upheld the order dated 25.05.2018 passed by the Authority for Advance Ruling, Uttar Pradesh, on two counts (that had been decided against the petitioner) and has partly modified the order of the original authority (on the issue that had been decided in favour of the petitioner). 2. Briefly, the petitioner is a manufacturer of vegetable oil. The petitioner filed an application under Section 97 of the Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act') before the Authority for Advance Ruling, seeking answer to the following questions: "1. Whether Mahua De-oiled Cake is classifiable under HSN 2309 being used as ingredient for Fish Feed, Fish farming and other aquatic uses? 2. Whether De-oiled Ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le and exempted supplies, the applicant is required to reverse the credit proportional to the amount of credit pertaining to the exempted supplies immediately." 4. Against the aforesaid declaration made by the Authority for Advance Ruling, the petitioner felt aggrieved. It filed an appeal under Section 100 of the Act, on 14.07.2018. 5. It is then stated that the first notice in the appeal proceedings was issued to the petitioner by electronic mail on 20.09.2018. Though receipt of the electronic mail is not disputed, it has been specifically stated in the writ petition that the email was issued to the petitioner at 16.19 hrs on 20.09.2018 which first came to the knowledge of the petitioner on 24.09.2018 since 21, 22 and 23 days of Septembe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of the Appellate Authority as also the Authority for Advance Ruling. That challenge is not being referred to in view of the facts noted below. 10. Besides assailing the order on merits, learned counsel for the petitioner submits that there is a procedural lapse on part of the Appellate Authority in proceeding to decide the appeal on merits in an ex-parte proceeding, that too on the first date of hearing itself. He would submit though Section 101(2) of the Act creates an expectation that the appellate authority may decide the appeal within 90 days from it being filed, however, in the present case, though the appeal was filed on 14.07.2018, no notice was issued to the petitioner for hearing in the appeal for the first more than 60 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uture. He only seeks answer on an issue/question that potentially contains the seeds of future litigation. The legislative intent appears to be to provide resolution of such issues in a time bound manner. 14. Looked from that perspective, rejection of the adjournment sought for the first date fixed by the Appellate Authority, that too when the Appellate Authority itself could not convene or could not hear the matter for the first 60 days of the period contemplated under Section 101 (2) of the Act, appears wholly harsh and unreasonable on the part of the Appellate Authority to have refused the short adjournment sought, and to have proceeded to decide the appeal itself on merits. 15. The legislative intent being to provide early/prompt deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjournment application, in appropriate case, for just circumstances. However, to decide the appeal itself on merits, ex-parte, should really be the measure of last resort and should not be undertaken by way of first response to an adjournment application in such cases. Such a course, if followed would only result in avoidance of needless litigation and better serve the statute. 18. In view of the above, the present petition is disposed of at this stage itself without calling for any counter affidavit as the facts noted above are practically admitted to the parties, having been drawn from the impugned order itself. 19. The order dated 12.10.2018 passed by the Appellate Authority is set aside. The matter is remitted to the Appellate Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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