Vodafone Idea Ltd. v. UOI & Ors.

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The Tax Publishers 2024 TaxPub(GST) 897 (All-HC) IN THE ALLAHABAD HIGH COURT SHEKHAR B. SARAF, J. Vodafone Idea Ltd. v. UOI & Ors. Writ Tax No. 774 of 2023, 776 of 2023, 777 of 2023, 778 of 2023 3 April, 2024 Petitioner by: Ashish Mishra Respondent by: C.S.C., Parv Agarwal ORDER *Shekhar B. Saraf, J.* These writ petitions are arising out of a common appellate order dated 2-3-2023, therefore, the same have been heard together and are being decided by this common order. 2. These are the writ petitions under article 226 of the Constitution of India wherein the writ petitioners are aggrieved by order dated 2-3-2023 passed by respondent no.3 in appeal under section 107(11) of the Central Goods and Services Tax Act, 2017. 3. I have heard the counsel appearing on behalf of the parties and perused the material on record. 4. Upon a perusal of the impugned order, it appears that 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 : 2022 TaxPub(GST) 1114 (Bom-HC) and the judgment of Delhi High Court in Vodafone Idea Limited v. Union of India and Others reported in 2023 SCC OnLine Del 6673 : 2023 TaxPub(GST) 1646 (Del-HC). 5. The Bombay High Court in Vodafone Idea Limited (Supra) has specifically dealt with the issue and come to the following findings :- SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2024 TaxPub(GST) 897 (All-HC)

IN THE ALLAHABAD HIGH COURT

SHEKHAR B. SARAF, J.

Vodafone Idea Ltd. v. UOI & Ors.

Writ Tax No. 774 of 2023, 776 of 2023, 777 of 2023, 778 of 2023

3 April, 2024

Petitioner by: Ashish Mishra

Respondent by: C.S.C., Parv Agarwal

ORDER

Shekhar B. Saraf, J.

These writ petitions are arising out of a common appellate order dated 2-3-2023, therefore, the same have been heard together and are being decided by this common order.

2. These are the writ petitions under article 226 of the Constitution of India wherein the writ petitioners are aggrieved by order dated 2-3-2023 passed by respondent no.3 in appeal under section 107(11) of the Central Goods and Services Tax Act, 2017.

3. I have heard the counsel appearing on behalf of the parties and perused the material on record.

4. Upon a perusal of the impugned order, it appears that 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 : 2022 TaxPub(GST) 1114 (Bom-HC) and the judgment of Delhi High Court in Vodafone Idea Limited v. Union of India and Others reported in 2023 SCC OnLine Del 6673 : 2023 TaxPub(GST) 1646 (Del-HC).

5. The Bombay High Court in Vodafone Idea Limited (Supra) has specifically dealt with the issue and come to the following findings :-