H And V Advanced Material (INDIA) PVT LTD vs. Joint Commissioner, Grade-2(Appeal)-Iv And 2 Others
Held
The High Court disposed of the writ petition without entering into the merits of the case. It directed the appellate authority to decide the pending appeal expeditiously and by a reasoned order.
Facts
The petitioner filed a writ petition seeking a mandamus to direct the appellate authority to decide their appeal. The appeal was filed under Section 129(3) of the GST Act, 2017. The Additional Chief Standing Counsel had no objection to the prayer.
Key Issues
The primary issue was the delay in deciding the appeal filed under the GST Act. The court was asked to direct the expeditious disposal of the appeal.
Sections Cited
Section 129(3)
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2199 of 2026 Court No. - 7 HON'BLE PIYUSH AGRAWAL, J.
Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for State.
Learned counsel for the petitioner is permitted to correct the nomenclature of respondent no. 1 as Additional Commissioner, Grade -2, (Appeal) instead of Joint Commissioner, Grade -2 (Appeal) during course of the day.
The present writ petition has been filed for mandamus directing respondent no. 1/Additional Commissioner, Grade -2, (Appeal) to decide Appeal No. 029/2018, under Section 129 (3) of GST Act,2017, within a stipulated period as fixed by this Hon'ble Court.
Learned Additional Chief Standing Counsel has no objection to the said prayer made by the counsel for the petitioner.
No useful purpose would be served by keeping this petition pending in view of the order, which the Court proposes to pass hereunder.
Without entering into the controversy involved in the writ petition, the writ petition is disposed of with direction to respondent no. 1 to decide the Appeal No. 029/2018, under Section 129 (3) of GST Act,2017, by reasoned and speaking order
The judgment continues below.
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