M/S P.L. Trading Co. vs. State Of U.P. And 2 Others

Facts

The petitioner, M/s P.L. Trading Co., filed a writ petition before the Allahabad High Court. The petition sought a direction for the expeditious disposal of their appeal, Appeal No. AD090622026749Q, filed under Section 107 of the CGST Act. This appeal was pending before the Additional Commissioner, Commercial Tax, Kanpur. The respondent was the State of U.P. and two others. The tax period and the specific amount in dispute were not recorded in the judgment. The procedural history leading to the appeal was not detailed.

Held

The Court held that the writ petition was filed solely for the purpose of seeking an early decision on the pending appeal. Considering the nature of the prayer and with the consent of both parties, the Court disposed of the writ petition. It directed the Additional Commissioner, Commercial Tax, Kanpur, to decide the appeal expeditiously, preferably within two months from the date of the order. The decision was to be made after hearing all concerned parties and strictly in accordance with the law, without granting unnecessary adjournments. The Court did not delve into the merits of the appeal itself or the underlying tax dispute.

Key Issues

1. Whether the Court should direct the expeditious disposal of the appeal pending before the Additional Commissioner, Commercial Tax, Kanpur, under Section 107 of the CGST Act? Petitioner's Argument: The petitioner argued that their appeal has been pending and sought a direction for its speedy resolution. Revenue's Argument: The respondent, State of U.P., did not record any specific argument against the prayer for expeditious disposal. The Court heard the learned counsel for the State.