Rachita Roy vs. Union Of INDIA And Ors.

Facts

The petitioner, Rachita Roy, filed a writ petition before the High Court challenging an intimation dated December 28, 2023, issued by the WBGST authority. The respondent CGST authority, through its counsel, submitted written instructions dated February 8, 2024, stating that the petitioner's appeal is pending and under process. The petitioner is seeking a resolution to her pending appeal.

Held

The Court disposed of the writ petition by directing the concerned appellate authority to expedite the pending appeal of the petitioner. The Court ordered that a final order be passed in accordance with the law, after providing the petitioner or her authorized representatives an opportunity of hearing, within a period of four months from the date of communication of the order. Consequently, the intimation dated December 28, 2023, issued by the WBGST authority, was treated as withdrawn. The principle established is that High Courts can direct expeditious disposal of pending appeals by statutory authorities when there is undue delay, ensuring adherence to principles of natural justice.

Key Issues

1. Whether the High Court, in its writ jurisdiction, should direct the appellate authority to expedite the pending appeal of the petitioner and pass a final order within a specified timeframe, considering the pendency of the appeal and the submission by the revenue that it is under process? Petitioner's Contention: The petitioner seeks an expeditious disposal of her pending appeal. Revenue's Contention: The respondent CGST authority submitted that the petitioner's appeal is pending and under process, implying that the matter is being addressed through the appropriate appellate channel.