Morgan Compamy And Anr vs. The Goods And Service Tax Network By Chairman And Ors
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The petitioners, Morgan Company & Anr., filed a writ petition before the High Court challenging the inaction of the Goods and Services Tax Network and other State respondents. The petitioners had made repeated representations, starting from August 30, 2017, and continuing until February 13, 2020, seeking correction of their PAN in the GSTIN details. Despite the passage of over three years, these representations remained unconsidered and undisposed of by the concerned authorities. The petitioners argued that this prolonged delay and lack of action by the State respondents were unacceptable.
Held
The Court found the conduct of the State respondents in failing to consider and dispose of the petitioners' representations for an extended period of over three years to be unacceptable. The respondents' counsel was unable to provide any justification for this inaction. Consequently, the Court directed the concerned respondents to consider and dispose of the petitioners' representations positively within four weeks from the date of communication of the order. This disposal must be in accordance with the law, involve passing a reasoned and speaking order, and include an opportunity of hearing for the petitioner or their authorized representatives. The decision is to be communicated to the petitioner within one week thereafter. The Court did not explicitly leave any issue undecided.
Key Issues
1. Whether the prolonged inaction by the State respondents in considering and disposing of the petitioners' representations for correction of PAN in GSTIN details, from August 30, 2017, to February 13, 2020, constitutes a failure to discharge their statutory duty and is amenable to writ jurisdiction? Petitioner's contention: The petitioners argued that the respondents' failure to address their representations for over three years, despite repeated follow-ups, demonstrated an unacceptable level of inaction and disregard for their obligations. They sought judicial intervention to compel the authorities to act. Revenue/State's contention: The learned advocate for the respondents could not justify the inaction on the part of the respondents. No specific arguments or reliance on any provisions, circulars, or precedents were recorded for the respondents.
AI-generated summary — verify with the full judgment below
2021 p.b. Sl. No.147. W.P.A. 11504 of 2020 Morgan Company & Anr. Vs. The Goods and Services Tax Network & Ors. (Via Video Conference) Mr. Anil Kumar Dugar, Mr. Rajarshi Chatterjee. ……..for the petitioners. Mr. A. Ray, Mr. S. Mukherjee, Mr. N. Chatterjee. …….for the State. Heard both the parties. Grievance raised by the petitioner in this writ petition is that in spite of repeated representations right from 30th August, 2017 which is the first representation and till the last representation being dated 13th February, 2020 for correcting the PAN of the petitioner in GSTIN details of which would appear in the said representation itself, has not been considered and disposed of and the respondents concerned is sitting over it. Such conduct of the State respondents concerned is not appreciated by this Court. Though more than three years have been passed yet the officer concerned has no time to dispose of these representations.
2 Learned advocate for the respondents could not justify such inaction on the part of the respondents. The respondents concerned are directed to consider and dispose of the aforesaid representation positively within four weeks from the date of communication of this order in accordance with law and by passing a reasoned and speaking order and after giving an opportunity of hearing to the petitioner or their authorised representatives and to communicate his decision to the petitioner within one week thereafter. Accordingly, the writ petition being WPA No.11504 of 2020 is disposed of. (Md. Nizamuddin, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.