The Principal Bench of New Delhi Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) has slammed CGST Commissioner for not complying with Tribunal Order, directs to Show Cause as to why the proceedings for Contempt of Court should not be drawn against him.
The appellant Porteck India Info Services Pvt. Ltd.filed the application for compliance of the order issue by CESTAT. The issue before this Tribunal was with regard to the refund claim under Rule 5 read with Notification No.27/2012-CE is 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 Adjudicating Authority is directed to grant refund within a period of 45 days from the date of receipt of the 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).
Counsel for the appellant points out that after receipt of the final order, they approached the Department for a grant of refund as allowed by the Tribunal.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.
The Tribunal observed that the 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 an appeal against the order of the Commissioner (Appeals). It seems that the Asstt. Commissioner, Sri Ravi Babu, has no regard for the order of the superior court/Tribunal, and also does not have any concept of doctrine of merger.
The Coram of Honorable Sri Anil Choudhary, Member (Judicial) has held that “accordingly, the Asstt. Commissioner, Shri Ravi Babu, Central Goods and Service Tax Commissionerate, 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 the last opportunity to the Asstt. Commissioner, Sri Ravi Babu to comply with the final order of this Tribunal and to file compliance, which should be filed before 25.04.2022”.
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