Touhid Mondal vs. Chief Commissioner Of Customs And Ors.

Held

The Court held that the respondent CGST authority had not yet considered and disposed of the petitioner's representation dated July 17, 2023. The Court directed the respondent authorities to consider and dispose of the said representation in accordance with law. This disposal must be by passing a reasoned and speaking order, after providing an opportunity for a personal hearing to the petitioner or their authorized representatives. The entire process is to be completed within a period of two weeks from the date of communication of the order. No specific findings were made on the merits of the representation itself, as the issue was solely about the authority's inaction.

Facts

The petitioner, Touhid Mondal, filed a writ petition before the High Court of Calcutta, being WPA 19286 of 2023. The petitioner was aggrieved by the inaction of the respondent CGST authority in considering and disposing of a representation dated July 17, 2023. The details of the grievance were contained within this representation. The petition was filed against the Chief Commissioner of Customs and other respondents, including the CGST authority.

Key Issues

1. Whether the respondent CGST authority has failed to consider and dispose of the petitioner's representation dated July 17, 2023, within a reasonable time, thereby violating principles of administrative law? The petitioner argued that the inaction of the CGST authority in addressing their representation constitutes a failure to perform their statutory duty. The revenue (CGST authority) did not record any specific arguments against this point, but their presence indicates an opportunity to respond. The court's decision hinges on whether the authority's inaction warrants judicial intervention through a writ petition.