Nd Corporation And Another vs. Union Of INDIA And Ors.
Facts
The petitioners, ND Corporation & Anr., filed a writ petition before the High Court seeking a direction upon the respondents to consider their representation dated January 28, 2021. This representation pertained to the late filing of a return under the Goods and Services Tax (GST). The specific authority against whom the direction was sought and the tax period for the late filing are not explicitly stated in the judgment. The amount in dispute, if any, is also not recorded. The procedural history leading to the representation is not detailed.
Held
The Court decided to dispose of the writ petition by directing Respondent No. 2 to consider and dispose of the petitioner's representation within two weeks from the date of communication of the order. The Court explicitly stated that it had not gone into the merits of the representation. The reasoning behind this decision is that the Court is exercising its writ jurisdiction to ensure that the administrative authorities consider the representations made to them in accordance with the law. The ratio decidendi is that High Courts, in their writ jurisdiction, can direct authorities to consider pending representations, without adjudicating on the merits of the representation itself. The operative direction is the consideration and disposal of the representation by Respondent No. 2 within the stipulated timeframe. No issues were expressly left undecided, other than the merits of the representation itself.
Key Issues
1. Whether the Court should direct the respondents to consider the petitioner's representation regarding the late filing of a GST return? (Question of law). The petitioner argued for a direction to the respondents to consider their representation dated January 28, 2021, concerning the late filing of a GST return. The State, represented by Mr. A. Roy, Ld. G.P., Mr. Md. T. M. Siddiqui, and Mr. D. Ghosh, appeared before the Court. The judgment does not record specific arguments made by the State, other than their appearance and participation in the hearing.
AI-generated summary — verify with the full judgment below
Court No. 2 11.11.2021 (Item No. 82) (AB) W.P.A 6458 of 2021 (Via Video Conference) ND Corporation & Anr. vs Union of India & Ors.
Mr. Rajarshi Chatterjee …… for the petitioners Mr. A. Roy. Ld. G.P.
Mr. Md. T. M. Siddiqui Mr. D. Ghosh …. For the State Heard learned advocates appearing for the parties.
Petitioner prays for direction upon the respondents concerned to consider its representation dated 28th January, 2021 being annexure P-3 to the writ petition relating to late filing of return under GST.
Considering the submissions of the parties this writ petition being W.P.A. 6458 of 2021 is disposed of by directing the respondent No. 2 to consider and dispose of the said representation in accordance with law within two weeks from the date of communication of this order.
It is recorded that this Court has not gone into the merits of the said representation and respondents concerned will consider the said representation and will act strictly in accordance with law. (Md. Nizamuddin, J.)
The judgment continues below.
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