Avinash Soni vs. Union Of INDIA And Ors.

Facts

The petitioner, Avinash Soni, filed a writ petition before the High Court seeking a direction upon the respondent Joint Commissioner of GST, Barasat Charge (respondent No. 4). The petitioner's prayer was for the consideration and disposal of their representation dated April 29, 2023. This representation concerned the refund of GST paid on input materials utilized for export sales. The petition was filed against the Union of India and other CGST authorities.

Held

The Court held that the respondent No. 4, the Joint Commissioner of GST, Barasat Charge, should consider and dispose of the petitioner's representation dated April 29, 2023. The disposal must be in accordance with the law and by passing a reasoned and speaking order. Crucially, the respondent authority must provide an opportunity of hearing to the petitioner or their authorized representatives before making a decision. The Court directed that this process should be completed within a period of four weeks from the date of communication of the order. The ratio decidendi is that administrative authorities must consider and dispose of representations filed by taxpayers in a timely and reasoned manner, affording them a proper hearing.

Key Issues

1. Whether the respondent No. 4 should be directed to consider and dispose of the petitioner's representation dated April 29, 2023, concerning the refund of GST paid on inputs for export sales? Petitioner's Argument: The petitioner contended that their representation for a refund of GST paid on input materials used for export sales requires consideration and disposal by the respondent authority. They sought a judicial direction to ensure this process. Revenue/State's Argument: The judgment does not record any specific arguments made by the CGST authorities regarding the petitioner's representation or the refund claim.