2024 (7) TMI 738 - HC - GST

Seeking disposal of petitioner's application dated 23.05.2024 pending - It is the case of the petitioner that the petitioner has discharged the entire tax liability and a part of the interest for a sum of Rs. 9,00,000/- out of Rs. 13,00,000/- as on date - HELD THAT - This Writ Petition is disposed off by directing the second respondent to dispose of the petitioner's application dated 23.05.2024, filed under Section 80 of the Act, within a period of 60 days from the date of receipt of a copy of this order, in the light of the recommendation made in the 53rd GST Council Meeting held on 22.06.2024 and subject to the Notification to be issued to that effect. Considering the same, the respondents are directed to keep all recovery proceedings in abeyance for a period of 60 days from the date of receipt of a copy of this order. In case Notification is issued, suitable orders may be passed. In case no Notification is issued pursuant to recommendation made in the 53rd GST Council Meeting held on 22.06.2024, the petitioner's application dated 23.05.2024 may be suitably considered and disposed of. Petition disposed off.

Summary

Issues:
1. Delay in disposal of the petitioner's application by the second respondent.
2. Petitioner's request for time to discharge interest liability.
3. Reference to a recent court decision and a recommendation of the 53rd GST Council Meeting.
4. Relief sought by the petitioner through Writ of Mandamus.
5. Direction to the second respondent for timely disposal of the application.

Analysis:

The Writ Petition was filed seeking a Writ of Mandamus to direct the second respondent to expeditiously dispose of the petitioner's application dated 23.05.2024. The petitioner had faced adverse Assessment Orders for multiple Assessment Years and had partially paid the tax liability and interest. The petitioner, citing financial difficulties, requested time to clear the interest liability. The petitioner's counsel referred to a previous court decision and a recommendation from the 53rd GST Council Meeting regarding the waiver of interest and penalties for specific Assessment Years upon full tax payment by a specified date.

The Hon'ble Court, after considering the submissions, directed the second respondent to dispose of the petitioner's application within 60 days from the date of the order, taking into account the recommendation of the 53rd GST Council Meeting, subject to the issuance of a relevant Notification. The Court also instructed the respondents to halt all recovery proceedings for 60 days from the receipt of the order. If the Notification regarding the GST Council's recommendation is issued, appropriate actions should be taken; otherwise, the petitioner's application should be reviewed accordingly.

In conclusion, the Writ Petition was disposed of without any costs, and the connected Miscellaneous Petition was closed. The judgment provided relief to the petitioner by ensuring the timely disposal of the application and considering the impact of the GST Council's recommendation on the interest liability.