2021 (12) TMI 1470 - HC - Indian Laws

Time limitation - the case is that the time period for physically submitting the application for export benefits is getting time barred - HELD THAT - Noticing that the time period for physically submitting the application for export benefits is getting time barred on 31.12.2021, the order passed in the earlier matter particularly in Stitchwell Garments 2022 (7) TMI 1449 - GUJARAT HIGH COURT is followed and the respondents are directed to accept the manual application without prejudice to the rights and contentions raised by the either side. The authority concerned shall also look into the same and decide subject to the final outcome of these writ petitions. This may not create equity in favour of anyone. Let the pleadings be completed on or before 12.01.2022 - Matters to appear on 12.01.2022.

Summary

Issues:
1. Completion of pleadings in petitions
2. Time period for submitting application for export benefits
3. Acceptance of manual application for export benefits
4. Deadline for completing pleadings
5. Correction of reference to Sabka Vishwash Scheme

Analysis:

1. The High Court noted that the pleadings in the petitions were not yet completed. The Additional Solicitor General requested an extension to allow the respondents to complete the pleadings. The Court decided to follow a previous order and directed the respondents to accept manual applications for export benefits, considering the approaching deadline of 31.12.2021. The authority was instructed to decide on the applications, ensuring no prejudice to either party's rights. The Court emphasized that this decision did not create equity in favor of anyone.

2. Recognizing that the time limit for physically submitting applications for export benefits was expiring on 31.12.2021, the Court referred to a previous case and directed the respondents to accept manual applications. This directive was given to prevent the time bar from affecting the petitioners' rights. The Court set a deadline of 12.01.2022 for completing the pleadings, allowing both parties sufficient time to present their arguments.

3. The Court acknowledged the urgency of the situation regarding the application for export benefits and decided to intervene by allowing manual applications to be accepted. This decision aimed to ensure that the petitioners' rights were protected despite the impending deadline. The authority responsible for processing the applications was directed to consider the submissions and make a decision, taking into account the ongoing legal proceedings.

4. The learned senior advocate highlighted an error in the reference to the Sabka Vishwash Scheme in a previous order dated 09.12.2021. The Court took note of this correction and scheduled the next hearing for 12.01.2022. This adjustment aimed to clarify any misunderstandings or inaccuracies in the previous order, ensuring that the legal proceedings proceeded smoothly and accurately.

5. In conclusion, the High Court's judgment addressed various issues related to the completion of pleadings, the submission of applications for export benefits, and the correction of references in previous orders. The Court's decisions aimed to uphold the rights of the parties involved while ensuring that the legal process proceeded fairly and efficiently. The next hearing was scheduled to address any remaining matters and ensure the proper resolution of the case.