M/S Godawari Industrial Traders vs. The South Western Railway

Held

The Court decided to dispose of the writ petition with a direction to the competent authority among the respondents to consider and decide the letters dated April 10, 2018, and July 25, 2019, submitted by the petitioner. This consideration should be done in accordance with law and by way of a speaking order, provided the letters have not already been decided. The decision is to be made within a period of two months from the date of receipt of a certified copy of the Court's order. The Court explicitly stated that it had not expressed any opinion on the merits of the case. The ratio decidendi is that administrative authorities must consider and decide representations made by parties in accordance with law and by issuing speaking orders within a reasonable time, especially when directed by the High Court.

Facts

The petitioner, M/s Godawari Industrial Traders, a partnership firm, filed a writ petition seeking a direction to the respondents, South Western Railway and its officials, to consider their request for neutralization of GST. This request was made vide letters dated April 10, 2018, and July 25, 2019, concerning work carried out under a contract agreement dated June 28, 2017. The petitioner also sought neutralization in accordance with Joint Procedural Order No.1/2018 dated February 6, 2018, and to consider penalty and interest demanded by tax authorities. The petitioner's counsel submitted that the writ petition could be disposed of with a direction to the respondents to consider these letters.

Key Issues

1. Whether the Court should direct the respondents to consider the petitioner's request for neutralization of GST in accordance with Joint Procedural Order No.1/2018, along with penalty and interest, as per the petitioner's letters dated April 10, 2018, and July 25, 2019, concerning a contract dated June 28, 2017? Petitioner's Contention: The petitioner argued that the respondents should be directed to consider their letters requesting GST neutralization as per the specified procedural order and to address the associated penalty and interest demands. The petitioner sought a time-bound consideration of their request. Respondents' Contention: The judgment records no specific arguments or contentions from the respondents, as notice was not issued to them.