Sri Kalyani Granites vs. The State Of Andhra Pradesh

Held

The Court held that Section 107(13) of the GST Act mandates that the Appellate Authority should hear and decide every appeal within one year from the date of filing, where possible. The appeal in question was filed on July 26, 2023, and the one-year period had not yet expired. The Court found no merit in the petitioner's prayer for a direction to dispose of the appeal within 90 days at this stage, as no special circumstances were brought to its notice or argued to justify such an order. The dismissal of the writ petition does not preclude the appellate authority from deciding the appeal within the statutory period or expeditiously if possible.

Facts

The petitioner's GST registration was cancelled by an order dated June 9, 2023. An application for revocation of this cancellation was rejected on June 17, 2023. The petitioner filed an appeal against these orders under Section 107 of the Goods and Services Tax Act on July 26, 2023, which is pending before the Additional Commissioner (Appeals), the second respondent. The petitioner filed the present writ petition seeking a direction to dispose of the appeal within 90 days, contending that the orders were violative of Articles 14, 300A, and 19(1)(g) of the Constitution of India.

Key Issues

1. Whether the Court should issue a writ of mandamus directing the Appellate Authority to dispose of the pending appeal within 90 days, considering Section 107(13) of the Goods and Services Tax Act, 2017. Petitioner's arguments: The petitioner sought a direction for expeditious disposal of the appeal, citing violations of constitutional rights. They implicitly argued that the delay in disposal, or the need for a specific timeframe, was justified by the circumstances. Revenue/State's arguments: The judgment records no specific arguments from the respondents. However, the Court noted that no special circumstances were brought to its notice or argued to warrant an expedited decision.