M/S. R. K. Electronics Proprietorship Firm vs. Union Of INDIA And Ors.

Held

The Court held that the respondent authorities have a duty to consider and dispose of the petitioner's representation dated March 27, 2022, in accordance with the law. The Court reasoned that inaction on the part of the authorities is not permissible and that the petitioner is entitled to a decision on its claim. The ratio decidendi is that administrative authorities must act diligently and pass reasoned orders on representations. The Court directed the respondent authority to consider and dispose of the petitioner's representation within eight weeks from the date of communication of the order, after providing an opportunity of hearing to the petitioner or its authorized representative. No issue was expressly left undecided.

Facts

The petitioner, R.K. Electronics, filed a writ petition before the High Court aggrieved by the respondent authorities' inaction in considering its representation dated March 27, 2022. The representation sought the sanction of an IGST refund amount. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history involves the petitioner's representation and the subsequent filing of the writ petition due to the lack of a decision.

Key Issues

1. Whether the respondent authorities have failed to consider and dispose of the petitioner's representation dated March 27, 2022, concerning the sanction of IGST refund, thereby violating principles of natural justice and administrative law. (Question of law) Petitioner's Contention: The petitioner argued that the respondent authorities have not acted upon its representation seeking IGST refund, necessitating judicial intervention. The petitioner relied on the principle that administrative authorities must consider and decide representations made to them. Revenue's Contention: The judgment records no specific argument from the Union of India (UOI) or the other respondents.