R D Magar vs. The Commissioner And Others
Facts
The Petitioner, R D Magar, filed an application dated 12.09.2023 under Section 74 of the Finance Act, 1994, which was pending before Respondent No.2. The Petitioner approached the High Court seeking a direction for the expeditious disposal of this application. The Respondent CGST and Central Excise Department requested four months to decide the application, citing thousands of pending applications. The Court noted that approximately four months had already elapsed since the application was filed.
Held
The Court directed Respondent No.2 to decide the Petitioner's application under Section 74 of the Finance Act, 1994, following due procedure, within a period of 90 days. The Court also granted liberty to the Petitioner to request the Appellate Authority to keep any pending appeal in abeyance, provided the Petitioner deposits 7.5% of the assessed amount. This condition is intended to facilitate an expeditious hearing on the application as directed. The Court did not explicitly leave any issue undecided.
Key Issues
1. Whether Respondent No.2 should be directed to decide the Petitioner's application dated 12.09.2023 under Section 74 of the Finance Act, 1994, expeditiously? Petitioner's Contention: The Petitioner sought a direction for the timely disposal of their pending application before Respondent No.2. Revenue's Contention: The Respondent CGST and Central Excise Department requested a period of at least four months to decide the application, citing a large volume of pending matters.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
918-WP-15739-2023.odt IN THE HIGH COURT OF JUDICATURE OF BOMBAY BENCH AT AURANGABAD WRIT PETITION NO. 15739 OF 2023 R D MAGAR VERSUS THE COMMISSIONER CGST & Central Excise AND OTHERS .… Mr. Alok Sharma, Advocate for Petitioner Mr. D. S. Ladda, Advocate for Respondent Nos. 1 to 3 .… CORAM : RAVINDRA V. GHUGE AND Y. G. KHOBRAGADE, JJ. DATE : 03.01.2024 PER COURT :-
An Application tendered by the Petitioner dated 12.09.2023, under Section 74 of the Finance Act, 1994, is pending before Respondent No.2. 2. The learned Advocate representing the CGST and Central Excise Department submits that at least four months may be granted to decide the Application, since there are thousands of pending Applications.
Considering that around four months have already lapsed, we expect Respondent No.2 to decide the said Application 1 of 2 2024:BHC-AUG:231-DB
(( 2 )) 918-WP-15739-2023 by following the due procedure laid down in law, within a period of 90 days. In the event, the Appellate Authority is proceeding with the pending Appeal, the Petitioner is at liberty to request the Appellate Authority to keep the proceeding in abeyance, on the condition of depositing 7.5% of the amount asses
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