M/S Indian Institute Of Management Ahmedabad vs. Deputy Commissioner (Appeals)

Held

The Court acknowledged the petitioner's grievance regarding the delay in adjudicating appeal proceedings and the respondent's submission that compliance with the law is a requirement. The Court did not delve into the merits of the appeals themselves, as the petitioner had not insisted on any indulgence on the merits. The operative direction was to list the appeals within two weeks and dispose of them in accordance with law. The Court also noted that the petitioner was expected to cooperate in this regard. The Court explicitly stated that it had not entered into the merits of the matter, and these were to be decided by the concerned Authority. No specific issue was left undecided, as the Court's focus was on directing the adjudication process.

Facts

The petitioner, M/s Indian Institute of Management Ahmedabad, filed a Special Civil Application before the Gujarat High Court under Article 226 of the Constitution of India. The petitioner sought a writ of Mandamus or other appropriate writ directing the respondent authorities to comply with Section 107(13) of the Gujarat Goods and Services Tax Act, 2017, and adjudicate their pending appeal proceedings. The petitioner provided a table detailing the months of the original orders, dates of communication of orders, dates of filing appeals, and the appellate authorities, spanning from July 2017 to November 2018. The grievance was that the statutory time limit stipulated in Section 107(13) of the GST Act was not complied with, and no hearing dates were fixed despite inquiries.

Key Issues

1. Whether the respondent authorities have failed to comply with the statutory time limit stipulated under Section 107(13) of the Gujarat Goods and Services Tax Act, 2017, for adjudicating the pending appeal proceedings? (Question of law) Petitioner's contention: The petitioner argued that the respondent authorities have failed to adhere to the mandatory time frame prescribed under Section 107(13) of the GST Act for the disposal of their appeals, leading them to approach the High Court for a direction. They relied on the table provided in the petition to demonstrate the delay. Revenue's contention: The learned Additional Government Pleader (AGP) for the respondent authorities positively responded, acknowledging that compliance with the law is a requirement and assured that all possible assistance would be rendered.