R.Sivasubramanian vs. The Commissioner Of GST

Facts

The petitioner, R. Sivasubramanian, filed a writ petition seeking a Mandamus to direct the respondents, the Commissioner of GST and Central Excise and the Assistant Commissioner of GST and Central Excise, to consider his representations dated April 30, 2018, and June 22, 2018. The petitioner's counsel submitted that it would suffice if the respondents were directed to consider these representations. The respondents' counsel took notice. The court, by consent, took up the writ petition for final disposal.

Held

The Court held that a direction should be issued to the respondents to consider and pass orders on the petitioner's representations dated April 30, 2018, and June 22, 2018. The consideration should be in light of the "Recommendations on Opening of Migration Window for Tax Payers till 31st August 2018", issued by the Ministry of Finance, Government of India, dated July 21, 2018. The respondents were directed to pass orders within a period of four weeks from the date of receipt of a copy of the court's order. The ratio decidendi is that administrative authorities must consider representations filed by taxpayers, especially when supported by government recommendations, within a reasonable timeframe. The operative direction was to consider the representations and pass orders.

Key Issues

1. Whether the respondents should be directed to consider the petitioner's representations dated 30.04.2018 and 22.06.2018 afresh? (Question of law) Petitioner's contention: The petitioner argued that a direction to consider his representations would be sufficient. He relied on the "Recommendations on Opening of Migration Window for Tax Payers till 31st August 2018", issued by the Ministry of Finance, Government of India, dated 21.07.2018. Respondents' contention: The respondents took notice of the writ petition and did not appear to raise any specific objections or arguments against the petitioner's prayer.