M/S Universal Dye Chem PVT. LTD. vs. Office Of Commissioner (Appeals)
Held
The Court held that since the period of one year from the date of filing the appeal had not yet expired, it was not appropriate to issue a specific direction for a time-bound decision. However, the Court acknowledged the petitioner's plea for expeditious disposal. Therefore, the writ petition was disposed of with a direction to the Commissioner (Appeals) to proceed and decide the appeal most expeditiously, within the mandated period provided under Section 107 of the CGST Act, 2017. The Court clarified that the outer limit provided under the Act should not prevent the Commissioner (Appeals) from deciding the appeal even earlier if possible. No specific date was fixed for the disposal.
Facts
M/s Universal Dye Chem Pvt. Ltd. (the petitioner) filed a writ petition before the Rajasthan High Court seeking a direction for the expeditious disposal of its appeal. The appeal was filed on May 19, 2022, before the Commissioner (Appeals), CGST, against an Order-in-Original dated February 28, 2022. The petitioner sought a time-bound decision on their appeal. The respondents were the Office of Commissioner (Appeals), CGST Appeals, the Deputy Commissioner, Central Goods and Service Tax, and the Central Board of Indirect Taxes and Custom.
Key Issues
1. Whether the Court should issue a direction for the expeditious, time-bound disposal of the petitioner's appeal filed before the Commissioner (Appeals), CGST, under Section 107 of the CGST Act, 2017? Petitioner's Contention: The petitioner argued for a time-bound disposal of their appeal, implicitly relying on the spirit of Section 107 of the CGST Act, 2017, which mandates disposal within one year where possible. Respondents' Contention: The respondents, through their counsel, did not explicitly argue against the expeditious disposal but highlighted that the mandated period of one year for deciding appeals under Section 107 had not yet expired. Therefore, it was not appropriate for the Court to issue a specific time-bound direction at that stage.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 17362/2022 M/s
Universal
Dye
Chem
Pvt.
Ltd.,
(Cin U24114Rj2008Ptc025831) Through Its Director Mr. Dharmesh Shah (Age 51 Years) Having Registered Office At F-9, Mandor Industrial Area, Jodhpur - Rajasthan 342007 ----Petitioner Versus
Office Of Commissioner (Appeals), Cgst Appeals, G-105, New Industrial Area, Basni, Near Diesel Shed, Jodhpur (Rajasthan).
Deputy Commissioner, Central Goods And Service Tax, Division-C, Jodhpur (Rajasthan).
Central Board Of Indirect Taxes And Custom, Through Its Chairman, Department Of Revenue, North Block, New Delhi - 110001 ----Respondents For Petitioner(s) : Mr. Prateek Gatani. For Respondent(s) : Mr. Rajvendra Saraswat. HON'BLE THE CHIEF JUSTICE MR. PANKAJ MITHAL HON'BLE MS. JUSTICE REKHA BORANA Order 18/11/2022 Heard, Shri Prateek Gatani, learned counsel for the petitioner and Shri Rajvendra Saraswat, learned counsel for the respondents. The petitioner has preferred this writ petition for a direction upon the respondent No.1, Commissioner (Appeals), CGST for expeditious time-bound disposal of its appeal filed on 19th May, 2022 against the or
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