Madaan And Company vs. Commissioner, Central Goods And Services Tax And Others

Held

The Court held that the respondents had indeed failed to decide the petitioner's application for release of export incentives and refunds within a reasonable time. The Court noted the respondents' admission that the application should have been decided by the competent authority. Consequently, the Court directed the competent authority to decide the petitioner's application for the release of export incentives and other dues within a period of one month from the receipt of a certified copy of the order. This decision must be made in accordance with the law and by passing a speaking order. The Court did not leave any issue undecided.

Facts

The petitioner, Madaan & Company, filed a writ petition before the Punjab and Haryana High Court challenging the respondents' inaction in releasing various export incentives and refunds due to the petitioner. The petitioner had submitted a representation/letter dated 21.12.2020 (Annexure P-7) in this regard. Despite the lapse of over seven months, this representation remained undecided. The respondents, represented by the Commissioner, Central Goods and Services Tax and Others, accepted that the application should have been decided by the competent authority.

Key Issues

1. Whether the respondents have failed to decide the petitioner's representation for release of export incentives and refunds within a reasonable time, thereby violating the petitioner's right to a timely decision? (Question of law) Petitioner's contention: The petitioner argued that their representation dated 21.12.2020, seeking release of export incentives and refunds, had been pending for over seven months without any decision, which is an unreasonable delay. Respondents' contention: The respondents, through their counsel, fairly accepted that the application should have been decided by the competent authority, implicitly acknowledging the delay.