The petitioner may be permitted to approach the appellate authority before whom all conditions for entertaining the appeal such as pre-deposit would be applicable. If an appeal is filed within a period of one week from today, it shall be entertained without reference to limitation but ensuring compliance with all other requirements including pre-deposit.

Considering the nature of the power, as we have referred to above, the order should be self-speaking. It cannot be that the Authority passes an order without reasons, and then arguments are advanced in a writ jurisdiction at the first instance.

The Hon’ble High Court granted liberty to the petitioner to file the appeal against the aforesaid impugned order before the appellate authority in accordance with law, within 30 days and if such appeal is filed, the same shall be considered on merit without raising the issue of limitation.

The implications of the orders passed by the Hon’ble Supreme Court is not considered while calculating the limitation period. The appropriate course of action therefore would be to set aside the impugned order, restore the appeal filed by the Petitioner in respect of the refund which has not been granted, and direct the Appellate Authority to examine the aspect of limitation on merits afresh in the light of the decision/order passed by the Hon’ble Supreme Court in the Suo Motu Writ Petition.

These three writ petitions relate to the periods 2017 – 2018, 2018 – 2019, and 2019 – 2020 and the challenge is to orders of assessment passed under the provisions of the Tamil Nadu Goods and Services Taxes Act, 2017, as well as memo dated 26.02.2020 issued by the Deputy Commissioner (Sales Tax) holding the appeals filed by the petitioner challenging the aforesaid orders of assessment as non-maintainable and filed beyond the period of limitation

It is well settled that the Authority that is required to make the decision cannot do so on mere directions of another authority without fully satisfying itself as to the reasons for taking the said decision

The petitioner is seeking to quash the order passed by the Appellate Authority whereby the appeal filed by the petitioner against the order has been dismissed on the ground that the appeal was not accompanied by the certified copy of the impugned order as per Rule 108(3) of Haryana Goods and Service Tax Rules and the appeals were not in accordance with Section 107 of the Haryana Goods and Service Tax Rules, 2017. This writ petition is allowed and order passed by the Appellate Authority is set aside and the matter is remanded back to the competent authority to pass fresh orders on merits without going into the question of filing certified copies of the impugned orders

The matter requires consideration. Till the next date of listing, adjudication proceedings shall remain stayed as the same are doubtful on jurisdiction.

The respondents are directed to process the petitioner’s claim for refund including interest.

The present petition is disposed of with liberty to the petitioner to apply afresh in the event any steps are taken by the respondents for assessing or recovering service tax on ocean freight.

A.S.G.I., C.S.C., Gaurav Mahajan for the Respondent.

Smt. Jasmine M.M., Government Pleader for the Respondent.