Jct Limited vs. State Tax Officer
Facts
The petitioner, JCT Limited, is the owner of goods that were detained under Section 129 of the CGST Act, 2017. Subsequently, a final order of confiscation was passed in Form GST MOV-11. The petitioner deposited the tax and penalty and secured the release of the goods. However, the petitioner has grievances concerning the procedure followed for the confiscation of goods under Section 130 of the Act. An appeal against the confiscation order was filed under Section 107 of the Act, which has been pending for over three years without being taken up for hearing. This writ application was filed seeking a direction for the expeditious hearing and decision of this appeal.
Held
The Court held that the writ applicant's appeal, filed under Section 107 of the CGST Act, 2017, against the confiscation order, which has been pending for over three years, needs to be adjudicated promptly. The Court directed Respondent No. 2 to take up the appeal for hearing within a period of 15 days from the date of the order. Furthermore, the Court directed that the appeal should be disposed of within 15 days from the date of its hearing, in accordance with the law. The Court did not delve into the merits of the confiscation proceedings or the petitioner's grievances regarding the procedural conduct. The ratio decidendi is that High Courts can direct subordinate authorities to expedite the hearing and disposal of pending appeals, especially when there is an inordinate delay, to ensure timely justice.
Key Issues
1. Whether the Respondent No. 2 should be directed to expeditiously hear and decide the Appeal No. 111 of 2019-20 filed by the petitioner, considering the delay in its adjudication? (Question of procedure and timely justice). The petitioner argued that the appeal, filed against the final order of confiscation under Section 107 of the Act, has been pending for over three years and has not been taken up for hearing. This delay is causing prejudice to the petitioner. The petitioner sought a mandamus to direct the respondent to hear and decide the appeal within a stipulated time. The respondent did not record any specific arguments in the judgment.
Sections Cited
Section 129, Section 130, Section 107
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)
We have heard Ms. Archana Acharya, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents.
By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “(A) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ/s, order/s, direction/s directing the Respondent No.2 to expeditiously hear and decide the Appeal No.111 of 2019-20 preferred
The judgment continues below.
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