M/S Satnam Das Chhabra And Sons vs. The Union Of INDIA
Held
The Court held that the competent authority under the CGST Act, 2017, must consider and decide the application for refund of late fee filed by the petitioner under Section 54(1) of the Act. The Court found no inclination to grant further time to the respondents, as the matter could be disposed of by issuing a clear direction. The reasoning was based on the petitioner's grievance that their application remained unconsidered. The ratio decidendi is that statutory authorities must act upon applications filed under relevant provisions of law without undue delay. The operative direction issued was to the competent authority under the CGST Act to consider the petitioner's application filed under Section 54(1) of the Act in accordance with law, expeditiously, preferably within one month from the date of receipt of the order, provided the application has not already been decided. No issue was expressly left undecided.
Facts
The petitioner, M/s Satnam Das Chhabra And Sons, filed a writ petition before the Rajasthan High Court seeking a refund of Rs. 50,000/- paid as late fee, along with consequential interest. The petitioner had submitted an application for this refund to the competent authority under Section 54(1) of the CGST Act, 2017, on March 16, 2021, addressed to the Superintendent, Central Goods and Service Tax Range-XXXIV, Sri Ganganagar. However, this application was not being considered. The respondents, including the Union of India and various GST authorities, were represented. The counsel for the Central Goods and Services Tax sought time to ascertain if the petitioner's application had been considered.
Key Issues
1. Whether the competent authority under the CGST Act, 2017, is obligated to consider and decide an application for refund of late fee filed under Section 54(1) of the Act. Petitioner's contention: The petitioner argued that their application for refund of late fee, filed on March 16, 2021, under Section 54(1) of the CGST Act, 2017, has not been considered by the competent authority, and therefore, the Court should direct its expeditious disposal. Revenue's contention: The counsel for the Central Goods and Services Tax sought time to seek instructions regarding the status of the petitioner's application, indicating a potential need to verify if it had been processed or decided.
Sections Cited
Section 54(1)
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 16849/2022 M/s Satnam Das Chhabra And Sons, Through Proprietor Shri Satnam Das Chhabra, Address Shop No. 62, New Dhan Mandi, Sri Bijaynagar District Sriganganagar (Rajasthan) - 335704. ----Petitioner Versus
The Union Of India, Through Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi - 110001. 2. The Gst Council, Through The Chairman, Secretariat, 5Th Floor, Tower Iind, Jeevan Bharati Building, Janpath Road, Cannaught Palace, New Delhi - 11000. 3. The State Chief Commissioner (Gst), Commercial Taxes Department, Kar Bhawan, Tilak Marg, Jaipur - 302005. 4. The Assistant Commissioner, Central Goods And Service Tax, Department-H, First Floor, Excise Department, Sukhadiya Nagar, Sriganganagar (Rajasthan).
The Joint Commissioner (Gst), Kar Bhawan, Jodhpur (Rajasthan). ----Respondents For Petitioner(s) : Mr. Prahlad Singh Bhati. For Respondent(s) : Mr. Kuldeep Vaishnav. HON'BLE THE CHIEF JUSTICE MR. PANKAJ MITHAL HON'BLE MS. JUSTICE REKHA BORANA Order 17/11/2022 The petitioner by the medium of this petition is claiming refund of late fee of Rs.50,000/- with consequen
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