M/S Fta Hsrp Solutions PVT. LTD. vs. The Union Of INDIA Through The Revenue Secretary

Held

The High Court held that the petitioner had not availed the opportunity of a personal hearing, which led to the rejection of their declaration. Therefore, the Court was of the opinion that the petitioner should first approach the competent authority, the Commissioner of CGST & Central Excise, Gandhinagar, and submit a representation explaining why the rejection order is considered untenable. The Court explicitly stated that it had not examined the merits of the matter. The Commissioner was directed to consider the representation and pass appropriate orders expeditiously, preferably within four weeks, strictly in accordance with law. The petition was dismissed with liberty to the petitioner to approach the competent authority.

Facts

The petitioner, M/s FTA HSRP Solutions Pvt. Ltd., filed a writ petition before the Gujarat High Court challenging a communication dated May 5, 2020. This communication rejected a declaration submitted by the petitioner. The High Court noted that the rejection was based on the petitioner's failure to attend a personal hearing. The petitioner sought directions for the respondents to examine their case as per the declaration and to quash the rejection communication. The respondents are the Union of India through the Revenue Secretary and two other authorities.

Key Issues

1. Whether the High Court should entertain a writ petition challenging a rejection order when the petitioner failed to attend a personal hearing, and if so, what relief can be granted? The petitioner argued that the communication rejecting their declaration was untenable and sought its quashing. They requested the court to direct the respondents to examine their case based on the declaration filed. The revenue or State did not appear to have made any specific arguments recorded in the judgment. The Court's decision was based on the observation that the petitioner did not attend the personal hearing.