Dipesh Anilkumar Naik vs. Registrar, Gujarat Appellate Authority For Advanced Ruling
Facts
The petitioner, Dipesh Anilkumar Naik, filed a Special Civil Application before the Gujarat High Court challenging the non-action of the respondent authority, the Registrar, Gujarat Appellate Authority for Advanced Ruling. The petitioner was aggrieved by a decision of the authority of advanced ruling and filed an appeal in Form GST ARA-02 on August 29, 2020. A personal hearing was provided on November 10, 2020, and written submissions were tendered in November 2020. The petitioner contended that the order was expected within approximately 90 days as per Section 101(2) of the Central Goods and Service Tax Act and Gujarat Goods and Service Tax Act, but it had not been passed, leading to the present petition.
Held
The Court noted the chronology of events, specifically that the hearing had concluded in November 2020. The Court directed the appellate authority to decide the matter within two weeks from the date of receipt of a copy of this order. The Court explicitly stated that it had chosen not to enter into the merits of the matter, and the disposal of the petition would not prejudice either side. The ratio decidendi is that High Courts can direct statutory authorities to adhere to prescribed timelines for passing orders, especially when there is a clear violation of procedural mandates, without delving into the substantive merits of the underlying dispute.
Key Issues
1. Whether the respondent authority has failed to act expeditiously in passing an order in appeal within the stipulated period as required by Section 101(2) of the Central Goods and Service Tax Act and Gujarat Goods and Service Tax Act? The petitioner argued that the respondent authority's inaction violated Section 101(2) of the CGST and GGST Acts, as the order was not passed within the prescribed 90 days after the hearing concluded in November 2020. The petitioner sought a direction for the respondent to pass the order expeditiously. The respondent, represented by the Assistant Government Pleader, did not record any specific arguments against the petitioner's claim for expeditious disposal.
Sections Cited
Section 101(2)
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Cause title — parties, addresses and appearances
ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI)
The petitioner is before this Court seeking to question the non-action on the part of the respondent authority with the following prayers:- “(a) To direct the respondent to pass the order in Appeal expeditiously in a time bound manner. (b) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon’ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice; (c) To aw
The judgment continues below.
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