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R. RAGHUNANDAN RAO, HARINATH N.
Subodh Enterprises – Appellant
Versus
Union of India – Respondent
JUDGMENT :
R. RAGHUNANDAN RAO, J.
1. Heard Sri D.S.S. Siva Darshan, learned counsel appearing for the petitioners in W.P. No. 13043 and 13046 of 2024, Sri P. Venkata Prasad, learned counsel appearing for the petitioner in W.P. No. 14904 of 2024, Sri O. Uday Kumar, learned counsel appearing for the 1st respondent, Sri Y.N. Vivekananda, learned counsel appearing for the other official respondents, and the appellate authority, who is arrayed as the 3rd respondent in W.P. No. 13043 and 13046 of 2024, appearing in person.
2. As all the three writ petitions arise out of a common issue they are being disposed of by way of this common order.
3. At the outset, it may be stated that this judgment is not on the merits of any of the three cases and is only dealing with the question of whether the appellate order under Section 107 of the CGST Act, 2017 can be issued, in the State of Andhra Pradesh, in Hindi only.
4. In all these three cases, the petitioners had approached the Commissioner (Appeals) under Section 107 of the CGST Act for redressing their grievances. The Commissioner (Appeals), in these three cases, passed orders, whose details are given below:
| Writ Petition No. | Proceedings | |
Orders issued by the Commissioner (Appeals) must be provided in English to petitioners in region 'C', as per the Official Language Act.
Official communications in region 'C' must be bilingual, ensuring accessibility for non-Hindi speakers.
The court affirmed the validity of both Hindi and English versions of the notification, with the English translation taking authoritative precedence in cases of conflict, establishing the legal frame....
The court established that acceptance of appointment conditions, including language proficiency requirements, precludes later claims for exemption based on age.
Effective communication of orders is essential for the commencement of the limitation period for appeals under the Central Excise Act.
(1) Section 272 of Cr.P.C. deals with only language of Courts under Cr.P.C. – Power of State Government is to determine for the purposes of Cr.P.C. what shall be language of Courts within State other....
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