2024 (8) TMI 458 - HC - GST

Central Government appellate orders under Section 107 CGST Act must be in English for Region C states

The HC ruled that appellate orders under Section 107 of CGST Act, 2017 cannot be issued solely in Hindi in Andhra Pradesh. Citing Official Language Rules, ... Use of Hindi and English for official purposes - continued use of English for Central Government communications in region 'C' - requirement to furnish translations or English copies of orders to persons in non Hindi speaking regions - service of adjudicatory orders in a language intelligible to the recipient - effectiveness of orders contingent on service of English copy and commencement of limitationUse of Hindi and English for official purposes - continued use of English for Central Government communications in region 'C' - service of adjudicatory orders in a language intelligible to the recipient - effectiveness of orders contingent on service of English copy and commencement of limitation - Whether the Commissioner (Appeals) could pass and supply appellate orders in Hindi only in the State of Andhra Pradesh (region 'C') without furnishing English copies to the parties - HELD THAT: - The court examined the mandate of continued use of English for certain Central Government communications and the Rules made thereunder which require that documents referred to in the Official Language Act relevantly be in both Hindi and English and that communications from a Central Government office to persons in region 'C' shall be in English. Having regard to Section 3(3) of the Official Language Act and Rules including the obligation in Rule 6 and the prescription in Rule 3(3) that communications to region 'C' be in English, the Court held that service of appellate orders by a Central Government authority in Andhra Pradesh only in Hindi is not permissible. The Court directed that English copies of the impugned appeal orders must be furnished to the petitioners and further provided that the Commissioner (Appeals)'s orders will not take effect until English copies are served, and the limitation for taking steps against such orders will commence only upon such service. The court therefore required the Commissioner (Appeals) to supply English copies within a stipulated time and preserved the petitioners' right to pursue remedies thereafter. [Paras 3, 14, 15]Orders passed by the Commissioner (Appeals) only in Hindi are not permissible in region 'C' (Andhra Pradesh); English copies must be furnished, the orders will not take effect until English copies are served, and limitation for challenge commences on such service.Final Conclusion: Writ petitions disposed: Commissioner (Appeals) directed to furnish English copies of the appeal orders within three weeks; the impugned orders shall not operate until English copies are served and limitation to challenge those orders begins upon such service; no order as to costs. Issues:- Whether appellate orders under Section 107 of the CGST Act can be issued in Hindi only in the State of Andhra Pradesh.Analysis:1. The judgment addresses the issue of whether appellate orders under Section 107 of the CGST Act can be issued in Hindi only in the State of Andhra Pradesh. The petitioners had approached the Commissioner (Appeals) seeking redressal of grievances, and the Commissioner passed orders in Hindi, which the petitioners could not understand. The petitioners sought copies of the orders in English but were not provided, leading them to approach the High Court through writ petitions.2. The Commissioner (Appeals) justified issuing orders in Hindi based on various arguments, including references to constitutional provisions and the Official Languages Commission's recommendations. The Commissioner argued that orders can be challenged in higher courts with English translations, citing Article 348, Article 343, and Article 344 of the Constitution of India to support the use of Hindi in official communications.3. The judgment delves into the historical context of language use in official matters, highlighting the Committee's opinion in 1965 that a complete changeover to Hindi was not practical. This led to the enactment of the Official Language Act, 1963, which allowed the continued use of English alongside Hindi. Section 3(3) of the Act mandates the use of both Hindi and English for various official documents and communications.4. The judgment also references the Official Language (Use for Official Purposes of the Union) Rules, 1976, which require documents to be in both Hindi and English. Rule 6 emphasizes the responsibility of signatories to ensure bilingual documents. Additionally, Rule 3(3) specifies that communications to region 'C' should be in English, providing guidelines for language use in official communications.5. Based on the legal provisions and guidelines, the High Court concluded that the Commissioner (Appeals) must provide copies of orders in English to the petitioners within three weeks. The judgment stipulates that the orders would not take effect until served in English, and the petitioners' time limit to challenge the orders would start upon receiving English copies. The petitioners were granted the right to take appropriate steps, including filing fresh writ petitions if needed, against the orders passed by the Commissioner (Appeals).6. In conclusion, the High Court's decision ensures compliance with language requirements in official communications, balancing the use of Hindi and English in the State of Andhra Pradesh. The judgment upholds the petitioners' right to understand and challenge orders effectively by mandating the provision of English copies, thereby safeguarding their legal interests and access to justice.