The High Court of Andhra Pradesh directed the Commissioner of Central Tax and Customs (Appeals) to provide a certified English translation of an order issued in Hindi, as the petitioner was unable to appeal due to non-conversancy in Hindi.
The petitioner, M/s. KVR Estates, is a registered dealer under the Central Goods and Services Tax (CGST) Act, 2017. The petitioner was aggrieved by an order dated 10.07.2023, passed by the Joint Commissioner. An appeal was subsequently filed by the petitioner before the Commissioner of Central Tax and Customs (Appeals), who dismissed the appeal via an order dated 25.03.2024. This order was handwritten in Hindi.
Get a Copy of Law Laughs Trilogy: Wit, Wisdom, and Tales here.
The petitioner approached the High Court, contending that they were not conversant with Hindi and were therefore unable to prepare a proper appeal against the order. The petitioner further contended that a certified copy of the order in English was requested but had not been furnished, thus prejudicing their ability to take further legal steps under the GST Act.
Anil Kumar Bezawada, representing the petitioner, contended that both the petitioner and their learned counsel could not effectively prepare a proper appeal due to non-conversancy in Hindi.
The Standing Counsel for CGST, on instructions, informed the court that the Chief Commissioner of Central Taxes and Customs had directed the first respondent to issue a certified English copy of the order. It was also noted that any order issued in Hindi should be accompanied by a certified English copy.
The court found substantial merit in the argument of the petitioner, stating that they were entitled to receive a certified English copy of the order to enable them to take appropriate legal steps. The court noted that failing to provide such an order would seriously prejudice the petitioner’s rights under the GST statute.
Get a Copy of Law Laughs Trilogy: Wit, Wisdom, and Tales here.
The bench of Justices R. Raghunandan Rao and Harinath. N disposed of the petition and directed that the first respondent must furnish a certified English copy of the order dated 25.03.2024, within three weeks. The order would remain suspended until the English copy is provided to the petitioner.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
