Krome Led Lighting Technologies Pvt Ltd VS Assistant Commissioner of GST

The court session was conducted via video conference as per the resolution of the Full Court dated July 3, 2020. Judges, counsel, and court staff participated from their respective residences. The case involved arguments presented by Mr. A.V. Arun, the counsel for the appellant, and Mr. A.P. Srinivas, the counsel for the respondents.

The issue at hand pertained to an order dated July 16, 2018, from a learned Single Judge. This order required the appellant to appear before the Assessing Officer to submit an application. The Assessing Officer was then instructed to forward this application to the Nodal Officer, who would subsequently pass it on to the relevant Grievance Committee for further action.

The court session was conducted via video conference, following a resolution by the Full Court dated July 3, 2020. Judges and court staff participated from their respective residences. The case involved arguments from Mr. A.V. Arun, representing the appellant, and Mr. A.P. Srinivas, representing the respondents.

The issue at hand was an order dated July 16, 2018, by a Single Judge. This order required the appellant to present their application to the Assessing Officer. The Assessing Officer was then directed to forward the application to a Nodal Officer, who would subsequently pass it to the relevant Grievance Committee.

The crucial part of the Single Judge’s order is as follows:

1. The respective Commissioner of GST and Central Excise must appoint the Nodal Officer(s) for the State of Tamil Nadu within two weeks if such appointments have not already been made. The writ petitions were disposed of with this direction.

The court convened via video conference, as per a resolution from July 3, 2020. Judges, legal counsel, and court staff participated from their residences. The case involved hearing arguments from Mr. A.V. Arun, representing the appellant, and Mr. A.P. Srinivas, representing the respondents.

The dispute arose from an order dated July 16, 2018, issued by a Single Judge. This order required the appellant to appear before the Assessing Officer, submit their application, and follow a specified procedural route for grievance resolution. Specifically, the Assessing Officer was to forward the application to a Nodal Officer, who would then forward it to the relevant Grievance Committee.

The Single Judge’s order provided a structured process for handling grievances related to GST and Central Excise in Tamil Nadu. The directions were as follows:

1. Commissioners of GST and Central Excise were instructed to appoint Nodal Officers for Tamil Nadu within two weeks.

2. Petitioners (assessees) were directed to submit applications in accordance with Paragraph 8 of the Circular dated April 3, 2018, within two weeks of receiving the order.

3. Assessing Officers were to forward these applications to the Nodal Officers within one week.

4. The Nodal Officer, in consultation with the GSTN, would review the grievances and forward them to the Grievance Committee.

5. The Grievance Committee was to make a decision within three weeks of receiving the properly formatted applications.

The court’s directive concluded without any order on costs, and any related miscellaneous petitions were closed.

On July 3, 2020, a court session was conducted via video conference, with judges and counsel attending from their respective residences, following a Full Court resolution. The session included Mr. A.V. Arun representing the appellant and Mr. A.P. Srinivas representing the respondents.

The primary issue concerned an order dated July 16, 2018, in which the Single Judge directed the appellant to present their application to the Assessing Officer. The Assessing Officer was instructed to forward the application to the Nodal Officer, who would then pass it to the relevant Grievance Committee. This process aimed to address the grievances raised by the petitioners/assessees under the guidelines set out in Paragraph 8 of a circular dated April 3, 2018.

The order specified several steps:

1. The respective Commissioner of GST and Central Excise was to appoint Nodal Officers for Tamil Nadu within two weeks of receiving the court order if they had not already done so.

2. Petitioners/assessees were required to submit their applications to their respective Assessing Officers within two weeks of receiving the order.

3. Assessing Officers had to forward these applications to the Nodal Officers within one week.

4. The Nodal Officer, in consultation with GSTN, would then forward the grievances to the Grievance Committee, which would make a decision within three weeks of receiving the properly formatted applications.

Mr. A.V. Arun, the appellant’s counsel, contended that the appellant’s situation was unique. He pointed out that the Superintendent of GST and Central Excise had already issued an adverse order on February 7, 2018. Subsequently, an order by the Adjudicating Authority was also against the appellant, and an appeal regarding this decision was still pending before the Commissioner of Appeals.

Download PDF:

For Reference Visit:

Read Another Case Law:

GST Case Law: