M/S.Ranjeet Construction vs. Asst.Commissioner,GST And Central Excise,Angul Divn.

Held

The Court directed the Assistant Commissioner, GST & Central Excise, Angul Division (opposite party no.1) to consider and dispose of the petitioner's application dated April 18, 2019, as expeditiously as possible, preferably within two weeks from the date of receipt of a certified copy of the order. The Court found merit in the petitioner's request for timely consideration of their application to enable them to pursue their appellate remedies. The ratio of this decision is that High Courts, in writ jurisdiction, can direct statutory authorities to dispose of pending applications within a reasonable timeframe, especially when such disposal is a precursor to further legal recourse. The writ petition was disposed of with these directions.

Facts

The petitioner filed a writ petition challenging a notice/order of recovery dated March 13, 2019, issued by the Assistant Commissioner, GST & Central Excise, Angul Division. The petitioner also sought a direction for opposite parties nos. 2 and 3 to provide a certified copy of an Order-in-Appeal to enable them to approach the appropriate authority. The petitioner had submitted an application dated April 18, 2019, which was pending consideration.

Key Issues

1. Whether the petitioner is entitled to a direction for the expeditious disposal of their application dated April 18, 2019, by the Assistant Commissioner, GST & Central Excise, Angul Division. Petitioner's Contention: The petitioner sought a direction for the Assistant Commissioner to consider and dispose of their pending application, which was necessary for them to pursue further remedies, including obtaining a certified copy of an Order-in-Appeal. Revenue's Contention: The judgment does not record any specific contention from the revenue or state.