Nand Kishore Garg vs. Assistant Commissioner Central Goods And Services Tax
Facts
The petitioner, Nand Kishore Garg, filed a writ petition before the Uttarakhand High Court seeking a direction to the Assistant Commissioner, Central Goods and Services Tax (CGST), to decide a Rectification Application. The application, bearing ARN AD050125004892F, was filed on January 17, 2025. The respondent, representing the revenue, had no objection to the relief sought by the petitioner. The High Court heard both parties and proceeded to dispose of the writ petition without expressing any opinion on the merits of the rectification application itself.
Held
The Court held that the writ petition should be disposed of by issuing a direction to the concerned authority to decide the Rectification Application bearing ARN AD050125004892F, dated January 17, 2025. The decision was to be made within a period of eight weeks from the date of communication of the Court's order, along with a photocopy of the application. The Court explicitly stated that it was not expressing any opinion on the merits of the rectification application itself. The ratio decidendi is that when a statutory authority has a duty to decide an application and there is no objection from the revenue, the High Court can direct a time-bound disposal of such application. Pending applications, if any, were also disposed of.
Key Issues
1. Whether the Court should direct the respondent authority to decide the pending Rectification Application bearing ARN AD050125004892F, filed on January 17, 2025, within a specified timeframe? The petitioner argued that a timely decision on their rectification application was necessary. The respondent, representing the revenue, did not contest the petitioner's request for a time-bound decision. No specific provisions of the CGST Act or Rules were explicitly debated in relation to the delay in deciding the application, nor were any specific precedents cited by either party regarding the procedural aspect of compelling an authority to decide an application.
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Cause title — parties, addresses and appearances
JUDGMENT : (per Mr. Manoj Kumar Gupta C. J.)
Heard learned counsel for the parties.
The petitioner is seeking a direction to the respondent to decide Rectification Application bearing ARN AD050125004892F dated 17.01.2025 in a time bound manner.
Shri Shobhit Saharia, learned counsel for the respondent / revenue has no objection to the relief claimed.
Accordingly, without expressing any opinion on merits of the application, the writ petition is disposed of with the direction to the authority concerned to decide Rec
The judgment continues below.
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