Justices Sanjiv Khanna and Prathibha M Singh of Delhi High Court last week held that the issues relating to territorial jurisdiction cannot be decided on the administrative side of CESTAT.
The sole grievance of the petitioners, in the instant case was that the appeal filed by them before the Customs, Excise & Service Tax Appellate Tribunal (‘CESTAT’) was not being registered and listed for hearing.
When the Court asked for reasons, the CESTAT stated that the matter was listed on the judicial side, when the two members’ Bench had referred the matter to the President on the question of jurisdiction.
Befor ethe High Court, the petitioners pleaded that on four occasions, applications were made for inspection of files and on one pretext or another, the inspection of the file was not granted. The issue is to be resolved on the administrative side. Adequate mechanism should be there to deal with such complaints.
“It is obvious that the appeals should be listed on the judicial side, even if, there is an issue or debate with regard to the territorial jurisdiction of the Tribunal. Such matters cannot be decided on the Administrative side, by the Registry of the CESTAT, even when it is of the opinion that the appellants have not approached the right or correct Bench of the Tribunal having territorial jurisdiction.”
J K Mittal, the counsel for the petitioners, further pointed out that though practice directions have been issued with regard to the removal of objections by the Registry, listing of matters, inspection, furnishing of certified copies etc, the same has not being complied with.
Allowing the writ petition, the division bench directed the CESTAT to consider the pending appeals which are still awaiting registration in the Registry of the Tribunal would be registered as per Rules, for hearing, within two weeks from today and the date of hearing would be communicated to the learned counsel for the petitioners.
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