M/S. Starlight Ispat PVT. LTD., Kolkata vs. Asst. Commissioner, Gopalpur Customs Div., Ganjam

This matter is taken up through hybrid mode.

Heard Mr. R.P. Kar, learned Senior Advocate along with Mr. A.N. Pattanayak, learned counsel for the petitioner and Mr. T.K. Satapathy, learned Senior Standing Counsel for GST, Central Excise & Customs Department.

While entertaining the writ petition, this Court made an observation that once the refund application is filed, the authority has to pass order either by allowing or rejecting the said application and there is no question of suspending the refund application and, as such, the authority has used a new terminology in the application dated 12.12.2022 under Annexure-3, which is absolutely arbitrary, unreasonable and contrary to the provisions of law.

Mr. R.P. Kar, learned Senior Advocate appearing for the petitioner contended that since vide the order dated 12.12.2022, the refund application has been suspended, the petitioner may be given opportunity of hearing both in the matter of merit as well as juri iction of the authority, so that the matter can be disposed of instead of keeping the refund application suspended without any reason.

Mr. T.K. Satapathy, learned Senior Standing Counsel for GST, Central Excise & Customs Department contended that if the petitioner wants to have an opportunity of hearing, let him approach the authority, so that the same can be considered and disposed of in accordance with law.

Having heard learned counsel of the parties, this Court without expressing any opinion on the merits of the case, disposes of the writ petition, with the observation that let the opposite party heard the petitioner both on the merit as well as juri iction of the authority, so that the said authority can pass the final order in the matter by affording opportunity of hearing the parties.