M/S. Worldfa Exports Private Limited Through Its Director Parmod Kumar Gupta vs. Union Of INDIA

Held

The Court noted the submission made by the learned advocate for the petitioner that the petitioner did not wish to press the present petition and intended to make a fresh representation to the respondent authority, incorporating all the contentions raised in the petition. In view of this submission, the Court dismissed the petition as not pressed at that stage. The Court granted liberty to the petitioner to make a fresh representation. The concerned respondent authority (respondent No.2) was directed to consider the representation expeditiously, preferably within four weeks from the date of its receipt, and in accordance with law. The Court explicitly clarified that it had not gone into the merits of the case.

Facts

The petitioner, M/s. Worldfa Exports Private Limited, through its Director Pramod Kumar Gupta, filed a Special Civil Application before the Gujarat High Court. The petitioner had made an application dated 28.09.2020 to the respondent authority for the release of IGST refund. This application was received by the respondent authority on 01.10.2020. However, the application had not been decided by the respondent authority. The petitioner's learned advocate submitted that they did not wish to press the present petition, intending instead to make a fresh representation to the respondent authority, incorporating all contentions raised in the current petition.

Key Issues

1. Whether the respondent authority has failed to decide the petitioner's application dated 28.09.2020 for the release of IGST refund, which was received on 01.10.2020, thereby causing undue delay and prejudice to the petitioner? The petitioner argued that their application for IGST refund has been pending decision by the respondent authority since October 2020, and despite the passage of time, no decision has been rendered. This inaction by the authority is causing prejudice. The petitioner, through their counsel, stated that they do not press the present petition and intend to make a fresh representation to the respondent authority, incorporating all their contentions. The revenue or State did not record any arguments in the judgment.