GST
TRT-2025-
Allahabad High Court
Date:-03-04-24
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 03 April 2024
Parties: M/S Vodafone Idea Ltd Vs Union Of India And 3 Others
Facts –
- The Petitioner, M/S Vodafone Idea Ltd, being aggrieved by the order dated March 2, 2023 which has not appreciated the judgements of the Supreme Court for condoning the delay.
Issue –
- Whether the order passed by the appellate authority is proper?
Order –
- The Single Bench of Hon’ble High Court observed the appellate authority has not properly appreciated the judgements of the Supreme Court for condoning the delay. Furthermore, having held that the matter was time barred, the appellate authority has proceeded to decide the matter on merits, which also unfortunately is without any basis in law as the appellate authority has not taken into consideration the judgement of the Bombay High Court in Vodafone Idea Limited v. Commissioner of CGST and Central Excise, Mumbai reported in 2022 SCC OnLine Bom 1485 and the judgment of Delhi High Court in Vodafone Idea Limited v. Union of India and Others reported in 2023 SCC OnLine Del 6673.
- It is to be noted that the judgement of the Bombay High Court was not taken up in appeal before the Supreme Court and the Central Board of Indirect Taxes and Customs decided not to file SLP against the order passed by the Bombay High Court.
- In light of the same, the decision of the Bombay High Court holds the field and since the issue is that under the Central Legislation, following the doctrine of comity, the judgement of the Bombay High Court would apply in the State of Uttar Pradesh too. Accordingly, the impugned orders are quashed and set aside with a direction upon the appellate authority to decide the issue afresh in light of the observations made.
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