M/S Global Coal And Mining Private Limited Company, Talcher, Angul vs. The Additional Commissioner, CGST And Central Excie, Rourkela

The instant writ petition has taken out primarily on the ground of inaction on the part of the Additional Commissioner, CGST and Central Excise, Rourkela Commissionerate, Rourkela in not disposing of the application for rectification taken out on 11.04.2024. 3. Mr. Avinash Kedia, learned Junior Standing Counsel appearing for the CGST & Central Excise Department submits that in absence of any instruction, he is unable to disclose whether that application has already been disposed of or not. Once the Assessee has moved the competent authority with an application for rectification of an order dated 12.04.2025, it is expected by the said authority to take a decision thereupon.

We, therefore, dispose of the writ petition directing the Additional Commissioner, CGST and Central Excise, Rourkela Commisisonerate to take a decision on the said application for rectification filed by the Petitioner and dispose of the same within four weeks from the date of communication of this order and if necessary after affording an opportunity of hearing to the Petitioner.

For abundant precaution, we hereby made it clear that no occasion to go into the merit and demerit of the said application for rectification filed by the Petitioner and it is open to the authority to take an independent decision by recording proper reasons in accordance with law.