2021 (5) TMI 53 - HC - GST

Non-compliance with the previous order - HELD THAT - The speaking order will be passed before the next date of hearing. The statement of Ms. Verma is taken on record. List the matter on 06.05.2021.

Summary

Issues: Applications for early hearing of pending applications in writ petitions. Compliance with previous court orders.

Analysis:
1. The applications were filed by the petitioners seeking early hearing of pending applications in the writ petitions. The court allowed the prayer made in the applications and decided to take up the pending applications for hearing.

2. The court noted that there was no compliance with the previous orders dated 17.03.2021 and 15.04.2021. As a result, the matters were passed over, and the counsel for the respondent-revenue was asked to ensure the concerned officer joins the virtual court proceedings.

3. Following the pass over, Ms. Nisha Verma, Deputy Commissioner, GST and Central Excise Delhi South Zone, joined the proceedings but mentioned that she and the concerned Principal Commissioner, Dr. Tejpal Singh, were unwell. Ms. Verma assured the court that the speaking order on the petitioners' representation would be passed before the next date of hearing.

4. The court directed to list the matter on 06.05.2021 for further proceedings, emphasizing that the concerned Principal Commissioner should consider the directions from the court's previous orders dated 17.03.2021 and 15.04.2021 while passing the speaking order.

5. Additionally, the court instructed that the concerned officer should also consider the judgment of the Supreme Court dated 20.04.2021 in Civil Appeal No.1155/2021, titled M/S Shri Radha Krishan Industries vs. State of Himachal Pradesh & Ors., which was referred to by Mr. Ajit Kumar Sinha, the learned senior counsel representing the petitioners. The officer was directed to take this judgment into account during the decision-making process.