M/S Inox World Industries PVT. LTD Through Its Director Mr Parmod Kumar Gupta vs. Union Of INDIA

Held

The Court noted the submission made by the learned advocate for the petitioner that the petition was not being pressed with a view to make a fresh representation. In light of this submission, the Court dismissed the petition as not pressed at that stage. The Court granted the petitioner the liberty to make a fresh representation. The concerned respondent authority (respondent No. 2) was directed to consider this 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 Inox World Industries Pvt. Ltd., through its Director, filed a Special Civil Application No. 8533 of 2021 before the Gujarat High Court. The petitioner had made an application dated September 28, 2020, to the respondent authority for the release of an IGST refund. This application was received by the respondent authority on October 1, 2020. However, the respondent authority had not yet decided on this application. The petitioner's learned advocate submitted that they did not wish to press the current petition, intending instead to make a fresh representation to the authority, incorporating all the contentions raised in the present petition.

Key Issues

1. Whether the respondent authority has unduly delayed the decision on the petitioner's application for the release of IGST refund, thereby violating principles of natural justice and statutory timelines, if any. The petitioner argued that their application dated September 28, 2020, received by the respondent on October 1, 2020, had not been decided, implying a delay. The revenue or State did not record any specific arguments as the petitioner chose not to press the petition.