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2021 (12) TMI 468 - HC - GSTMaintainability of petition - time limitation - failure to comply with the statutory time lime stipulated in under Section 107(13) of the GST Act - the date for fixing the hearing of the appeal has not been considered despite several inquiries where no response is compelled to approach this Court - HELD THAT - Let the Appeal be listed within two weeks and be disposed of in accordance with law. The petitioner to cooperate also in this regard. Petition disposed off.
Issues:
1. Compliance with Section 107(13) of the Gujarat Goods and Services Tax Act, 2017 for appeal proceedings. Detailed Analysis: The petition filed under Article 226 of the Constitution of India sought a writ of Mandamus or any appropriate order to direct the respondent Authorities to comply with Section 107(13) of the GST Act and adjudicate appeal proceedings within a specified time frame. The Court issued notice for final disposal returnable on a specific date and allowed direct service via speed post. The main contention of the petitioner was the non-compliance by the respondents with the statutory timeline prescribed under Section 107(13) of the GST Act. Despite multiple inquiries and lack of response, the petitioner approached the Court seeking redressal. The learned Additional Government Pleader (AGP) assured the Court of providing all necessary assistance as required by law. The Court directed the appeal to be listed within two weeks and disposed of in accordance with the law, emphasizing the petitioner's cooperation in the process. It was noted that the Court refrained from delving into the merits of the case, as the petitioner did not seek any indulgence in this regard. The decision on the merits was left to the concerned Authority to be decided in accordance with the law. Conclusively, the petition was disposed of accordingly, with direct service permitted for compliance purposes. The judgment highlighted the importance of adherence to statutory timelines and the need for cooperation from all parties involved in the appeal process.
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