M/S Vistas Investments Private Limited vs. The Assistant Commissioner Of Central Tax

Facts

M/s Vistas Investments Private Limited (the petitioner) filed a writ petition before the Karnataka High Court seeking a mandamus to direct the Additional Commissioner of GST (Appeals-I) (respondent No. 2) to dispose of its application for rectification. This application was filed on July 29, 2020, concerning the tax periods of July, September, and October 2017. The petitioner contended that if a direction was issued for the disposal of the rectification application and a hearing was afforded, its grievance would be addressed. The respondent authority submitted that, in light of a Board's Instruction dated August 21, 2020, the petitioner could avail of a virtual hearing facility via video conference.

Held

The Court disposed of the writ petition without further adjudication, noting the submission of the respondent authority. The authority stated that the petitioner would be afforded a hearing in terms of the Board's Instruction dated August 21, 2020, and that the matter would be disposed of within a period of four weeks. The Court found this submission sufficient to address the petitioner's grievance. Therefore, the Court directed the disposal of the rectification application within the stipulated timeframe. The contentions of both parties were kept open, implying that the merits of the rectification application itself were not decided by the High Court. The operative direction was for the respondent No. 2 to dispose of the application.

Key Issues

1. Whether the Court should issue a writ of mandamus directing the respondent No. 2 to dispose of the petitioner's application for rectification filed on July 29, 2020, for the tax periods of July, September, and October 2017, within a stipulated time, as per Article 226 of the Constitution of India. Petitioner's contention: The petitioner sought a direction for the timely disposal of its rectification application, stating that this would resolve its grievance. The petitioner relied on the principle that administrative authorities should act expeditiously on applications filed before them. Revenue's contention: The respondent authority submitted that the petitioner could avail of virtual hearing facilities as per the Board's Instruction dated August 21, 2020, and that the matter would be disposed of within four weeks. The authority relied on its own circular/instruction to facilitate the hearing process.