Case Details: Vodafone Idea Ltd.Versus Union of India-(2025) 26 Centax 282 (Guj.)
Judiciary and Counsel Details
- Bhargav D. Karia & D.N. Ray, JJ.
- Shri Anand Nainawati for the Petitioner.
- S/Shri C.B. Gupta & Devang Vyas for the Respondent.
Facts of the Case
The petitioner, a business entity involved in providing export services, filed rebate claims for export services but faced challenges in substantiating the claims due to the absence of critical documents. The petitioner submitted photocopies of documents, including invoices and Foreign Inward Remittance Certificates (FIRC) for such claims. The photocopies were submitted after a considerable delay, as some documents had been lost by the respondent authority over time. The petitioner approached the adjudicating authority with the available documents but faced rejection of claims due to the absence of other essential supporting documentation such as payment proofs and service contracts. This led to the Assistant Commissioner of Service Tax rejecting claims, citing limitations under Section 11B of the Central Excise Act. The petitioner, unable to present the original documents due to their loss, contended that it should not be penalized for the absence of such documents and approached the Gujarat High Court for relief.
High Court Held
The Honourable High Court, after considering the facts and submissions, ruled in favour of the petitioner. The court observed that the respondent authority had prejudged the matter by predetermining its rejection of the claims on the basis of limitation. It directed that the rebate claims should be adjudicated by the Principal Commissioner of CGST, rather than the earlier authority, as the latter had failed to follow the proper procedures and had formed a biased opinion. The petitioner was granted the opportunity to submit the necessary documents within twelve weeks, and the impugned order rejecting the rebate claims was quashed. The High Court held that the petitioner should not be denied the rebate claims merely due to the unavailability of original documents, especially when the petitioner was willing to submit all available supporting materials for adjudication.
List of Notifications Cited
- Notification No. 11/2005-Service Tax (April 19, 2005)
