2022 (12) TMI 1421 - HC - Indian Laws

Seeking direction being issued to respondent no. 2 to decide and rule on the petitioner s application dated 31.03.2021 - case of petitioner is that the reason that the petitioner has been issued the show cause-notice dated 06.12.2022 is inextricably linked to the decision by respondent no. 2 on the aforementioned application - HELD THAT - The writ petition is disposed of with the direction to respondent no. 2 or any other officer who is assigned with the task to dispose of the petitioner s application dated 31.03.2021, to dispose of the same within the next six weeks. The application will disposed of by way of a speaking order.

Summary

Issues:
1. Application seeking interim relief.
2. Direction to decide on petitioner's application.
3. Show cause notice linked to the decision on the application.
4. Disposal of the writ petition with specific directions.

Analysis:
1. The court allowed the application seeking interim relief, subject to exceptions, indicating a positive stance towards the petitioner's request for immediate action.
2. Notice was issued regarding the petitioner's application, with the respondents accepting the notice on behalf of the concerned parties, demonstrating a formal acknowledgment of the legal proceedings.
3. The petitioner's senior counsel restricted the relief sought to a specific direction for respondent no. 2 to decide on the petitioner's application, emphasizing the crucial link between the show cause notice and the pending decision.
4. The court disposed of the writ petition by directing respondent no. 2 or the assigned officer to decide on the petitioner's application within six weeks, ensuring a fair process by granting a personal hearing and issuing a speaking order for transparency.
5. Additionally, it was specified that if the decision on the application is adverse, its implementation would be delayed for four weeks, allowing time for further legal considerations and actions by the assessing officer.
6. During this period, the assessing officer was instructed to refrain from proceeding with the assessment, maintaining the status quo until a final decision is made on the petitioner's application.
7. The judgment also mentioned the closure of pending applications, indicating a clear resolution of the immediate legal matters addressed in the case.