Order dt.01.09.2020 in W.A.No.693 of 2020 M/s.Krome Led Lighting Technologies Pvt Ltd. vs. Asst. Commr. 1/6 IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.09.2020 CORAM HON'BLE DR.JUSTICE VINEET KOTHARI AND HON'BLE MR.JUSTICE KRISHNAN RAMASAMY W.A.No.693 of 2020 M/s.Krome Led Lighting Technologies Pvt Ltd., rep. By its Director S.Srinivasan, Plot No.3, Ekambaram Industrial Estate, Alapakkam, Porur, Chennai 600 116 ... petitioner vs. I. ASSISTANT COMMISSIONER O/o Assistant Commissioner of GST & Central Excise Valasaravakkam Division Chennai South Commissionerate, Newry Towers, Plot No. 2054, I Block 12th Main Road, II Avenue Anna Nagar, Chennai - 600 040 2. Superintendent O/o Superintendent of GST & Central Excise Valasaravakkam Division Chennai South Commissionerate Newry Towers, Plot No.2054, I Block 12th Main Road, II Avenue Anna Nagar, Chennai - 600 040 ... Respondents Prayer ::- Appeal filed against order dated 16.07.2018 in W.P.No.11388 of 2018. For petitioner :: Mr.A.V.Arun For Respondents :: Mr.A.P.Srinivas http://www.judis.nic.in Order dt.01.09.2020 in W.A.No.693 of 2020 M/s.Krome Led Lighting Technologies Pvt Ltd. vs. Asst. Commr. 2/6 ORDER (Made by DR.VINEET KOTHARI, J.) Court was held by Video Conference, as per Resolution of Full Court dated 3 July 2020, by Judges at their respective residence and counsel, staff of Court appearing from their respective residences. 2.Heard Mr.A.V.Arun, learned counsel for appellant and Mr.A.P.Srinivas, learned counsel for respondents. 3.By impugned order dated 16.07.2018, learned Single Judge has only relegated appellant to appear before Assessing Officer and submit their application and Assessing Officer was directed to forward such application to Nodal Officer, who in turn would forward it to concerned Grievance Committee. relevant paragraph of order passed by learned Single Judge is quoted below for ready reference:- 11. Thus, writ petitions stand disposed of with following direction: 1) respective Commissioner of GST and Central excise are directed to appoint Nodal Officer / Officers for State of Tamil Nadu, if not already appointed, within period of 2 weeks http://www.judis.nic.in Order dt.01.09.2020 in W.A.No.693 of 2020 M/s.Krome Led Lighting Technologies Pvt Ltd. vs. Asst. Commr. 3/6 from date of receipt of copy of this order. 2) petitioners/ Assessees are directed to submit their applications in accordance with Paragraph 8 of Circular dated 03.04.2018 within period of two weeks from date of receipt of copy of this order to their respective Assessing Officers / jurisdictional officer/GST Officers. Assessing Officers are directed to forward application to Nodal Officers within period of one week. Nodal officer nominated will, in consultation with GSTN shall take note of grievances expressed by petitioners/assessees and forward same to grievance committee, who in turn would take appropriate decision in matter within period of three weeks from date on which applications are received in proper form. No costs, Consequently, connected miscellaneous petitions are closed. 4.The learned counsel for appellant Mr.A.V.Arun, sought to urge before us that case of Assessee was slightly different, in sense that Superintendent of GST and Central Excise has already passed order on 7.2.2018 which was against assessee. He further submitted that after that event, Adjudicating Authority has passed order, against which appeal filed by assessee is pending before Commissioner of Appeals. He http://www.judis.nic.in Order dt.01.09.2020 in W.A.No.693 of 2020 M/s.Krome Led Lighting Technologies Pvt Ltd. vs. Asst. Commr. 4/6 therefore submitted that Appellate Authority may be allowed to decide appeal on merits and in accordance with law. 5.On other hand, Mr.A.P.Srinivas, learned counsel for Department submitted that learned Single Judge has not made any observation against Assessee and learned Single Judge has only remitted matter to Nodal Officer and Nodal Committee and therefore, there is nothing wrong in order passed by learned Single Judge, which deserves to be intervened by Division Bench of this court. 6.Having heard learned counsel for parties, we are of opinion that since learned Single Judge has only directed appellant to raise their grievance before Nodal Officer/Nodal Committee, there is nothing to interfere with said order by Division Bench in present intra court appeal. case of Assessee is admittedly pending before learned Commissioner of Appeals as of now. Therefore, we are of considered opinion that any observation on merits of case is likely to prejudice case of parties before us, either assessee or Revenue. Therefore, we decline to make any observation on merits of case. In circumstances of case, we dispose of this writ appeal by relegating appellant before learned Commissioner of Appeals, where appeal is http://www.judis.nic.in Order dt.01.09.2020 in W.A.No.693 of 2020 M/s.Krome Led Lighting Technologies Pvt Ltd. vs. Asst. Commr. 5/6 pending and we expect, said Authority to decide appeal in accordance with law, after giving opportunity of hearing to both sides, as expeditiously as possible. 7.With this observation, writ appeal is disposed of. No costs. Consequently, C.M.P.No.9482 of 2020 is closed. (V.K.,J.) (K.R.,J.) 01.09.2020 tar To I. ASSISTANT COMMISSIONER O/o Assistant Commissioner of GST & Central Excise Valasaravakkam Division Chennai South Commissionerate, Newry Towers, Plot No. 2054, I Block 12th Main Road, II Avenue Anna Nagar, Chennai - 600 040 2. Superintendent O/o Superintendent of GST & Central Excise Valasaravakkam Division Chennai South Commissionerate Newry Towers, Plot No.2054, I Block 12th Main Road, II Avenue Anna Nagar, Chennai - 600 040 http://www.judis.nic.in Order dt.01.09.2020 in W.A.No.693 of 2020 M/s.Krome Led Lighting Technologies Pvt Ltd. vs. Asst. Commr. 6/6 DR.VINEET KOTHARI, J. and KRISHNAN RAMASAMY, J. (tar) W.A.No.693 of 2020 01.09.2020 http://www.judis.nic.in Krome Led Lighting Technologies Pvt Ltd. v. Assistant Commissioner of GST & Central Excise, Chennai/ Superintendent of GST & Central Excise, Chennai