Lakhvinder Singh Gill vs. Commissioner, CGST And Ors

Held

The Court accepted the statement made by the respondents. It was held that the grievance application filed by the petitioner would be treated as objections under Rule 159(5) of the C.G. and S.T. Rules, 2017. The respondents committed to taking a final decision on these objections expeditiously, and in any case, within a period of six weeks from the date of the order. The Court found no further directions were required to be passed and disposed of the petition on this basis. It was explicitly clarified that the Court had not examined the issue on merits, meaning the validity of the provisional attachment notice itself was not adjudicated.

Facts

The petitioner, Lakhwinder Singh Gill, filed a writ petition before the Punjab and Haryana High Court challenging a notice of provisional attachment dated 07.01.2020, issued by the Commissioner of CGST, Faridabad. The petitioner also pressed for an alternate prayer seeking a mandamus to dispose of a grievance application dated 20.04.2022 within a time-bound manner. The respondents, represented by the Commissioner, CGST & others, took a fair stand that the grievance application would be treated as objections filed under Rule 159(5) of the C.G. and S.T. Rules, 2017, and a final decision would be taken expeditiously, within six weeks.

Key Issues

1. Whether the Court should issue a mandamus directing the respondents to dispose of the petitioner's grievance application dated 20.04.2022 within a specified time frame, as per the alternate prayer in the writ petition? Petitioner's Contention: The petitioner sought a mandamus to ensure their grievance application is addressed expeditiously. Respondents' Contention: The respondents agreed to treat the grievance application as objections under Rule 159(5) of the C.G. and S.T. Rules, 2017, and to decide it within six weeks. The Court did not examine the merits of the provisional attachment notice.