Exxon Mobile Lubricants Pvt Ltd v. The Joint Commissioner, Cgst And Central Excise

7-WP-1636-2025.DOCX Amol

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1636 OF 2025 Exxon Mobile Lubricants Pvt Ltd

...Petitioner

Versus

The Joint Commissioner CGST & Central Excise

...Respondent

______________________________________________________ Mr Kamal Sawhney, (through VC), with Mr Chetan C Agrawal, for the Petitioner.

Mr Shruti Vyas, with Mr Suman Kumar Das, for the Respondent.

______________________________________________________

CORAM

M.S. Sonak & Jitendra Jain, JJ.

DATED:

05 August 2025 ORAL ORDER:- (Per M S Sonak, J) 1.

Heard learned Counsel for the parties.

2.

Rule. The Rule is made returnable immediately at the request of and with the consent of the learned Counsel for the AMOL PREMNATH JADHAV parties.

AMOL PREMNATH JADHAV Date: 2025.08.06 12:30:00 +0530 3.

The 1st Appellate Authority has dismissed the Petitioner's Appeal on the ground that no proper resolution authorising the Managing Director to file the Appeal was enclosed along with the Appeal memo and secondly, no proof of pre-deposit was furnished.

7-WP-1636-2025.DOCX 4.

The Appellate Authority passed this order without even hearing the Petitioner. There is now evidence of compliance with both the lacunae pointed out by the Appellate Authority. 5.

Almost identical orders made by this very Appellate Authority have been quashed and set aside by this Court. We refer to the decision of Coordinate Bench in Delphi World Money Ltd Vs Union of India & Ors1 in which the Coordinate Bench noted how similar orders were made in almost 100 cases. All such orders were set aside by the Coordinate Bench. 6.

In the cases of D N Polymers Vs Union of India & Ors2 and Y M Motors Pvt Ltd Vs Union of India3, this Court, also set aside almost identical orders. Therefore, by adopting the reasoning in the above decisions, we set aside the impugned order and restore the Appeal to the file of the Appellate Authority and direct the Appellate Authority to decide the Appeal on merits and in accordance with law. All contentions of all parties on merits of the Appeal are however left open for the decision of the 1st Appellate Authority.

7.

The Rule is made absolute in the above terms. 8.

All concerned to act on an authenticated copy of this order.

(Jitendra Jain, J) (M.S. Sonak, J) 2024 (11) TMI 781 2024 (12) TMI 1286 BOM 2024 (12) TMI 56