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2023 (6) TMI 361 - HC - GSTAllotment of quota for Haj pilgrimage 2023 - Default in payment of GST - Authority of Ministry of Minority Affairs reject the application on the ground of non payment of GST - HELD THAT - So long as the HGOs have a GST registration and have an explanation for the manner in which they have calculated and deposited GST prior to them filing of the application for allotment of quotas, disqualifying them would be unjust. The Ministry of Minority Affairs is not the competent authority to deal with these issues, though an attempt has been made to explain that the eligible HGOs have made full GST deposits. Allotment of quota for Haj pilgrimage 2023 - petition filed by HGOs which were rendered ineligible or whose names were not found in the declared list on the ground that the reasons for declaring the Petitioners ineligible were not communicated by the Ministry - HELD THAT - The reasons for ineligibility are stated to have been communicated by the Ministry to various ineligible HGOs who were given time till 12th May, 2023 to remove the deficiencies. However, even thereafter a large number of HGOs have been declared ineligible, which has led to the filing of the present writ petitions. The said petitions have also been heard by this Court along with the previously filed petitions over the last three hearings. W.P.(C) 6495/2023 CM APPLs. 27734-35/2023 - W.P.(C) 6496/2023 CM APPLs. 27738-39/2023 Deficiency leading to the Petitioners being rendered ineligible, is that the original hard copy of the FDR and the demand draft have not been submitted in terms of the Policy - HELD THAT - It is clear that the hard copy of the FDR has been handed over to the Ministry along with demand draft. In both these matters, this fact is confirmed by the officials who are present in Court - let the quota be allocated to Petitioners- Harmain Tour and Travel and Hasnain Tours and Travels in terms of the Haj Policy 2023 - Petition disposed off. W.P.(C) 7120/2023 CM APPLs. 27750-52/2023 Allotment of quota has been rejected by the Ministry on 19th May, 2023 on the ground that the earlier proprietor of the Petitioner firm has passed away, the existing experience of the Petitioner firm cannot be taken into account for the allocation of quota as per the Haj Policy, 2023 - HELD THAT - It is noticed that the Petitioner was found to be one of the eligible HGOs selected for Haj 2022 vide a list issued by the Ministry in May 2022. Considering the fact that the Petitioner was declared as eligible HGO last year, the submission of the Ministry that the existing experience of the Petitioner cannot be taken into account would no longer be tenable for disqualifying the Al Muqaddas Tours and Travels - the writ petition is allowed. The Petitioner shall be allotted the quota as per the Policy. W.P.(C) 7255/2023 CM APPLs. 28247/2023, 28248/2023 Seeking issuance of directions to the Ministry of Minority Affairs (Haj Division) to issue the list of allocation of Haj quota to HGOs for Haj-2023 - HELD THAT - Since the said list of allocation of quota has already been declared in terms of the order dated 24th May, 2023 passed by this Court, the present petition is infructuous and is accordingly disposed of. All pending applications are also disposed of. In respect of quota allocation, the following directions are issued a) The Ministry shall first allot quotas to Al Muqaddas Tours and Travels, Harmain Tours and Travels and Hasnain Tours and Travels for Haj- 2023 as their writ petitions have been allowed, as directed above. b) Thereafter, insofar as the remaining quota is concerned, the same shall be dealt with in terms of the Haj policy, 2023 and shall be distributed among Category-1 and Category-2 HGOs. c) Today, the Court has been informed that there is an enquiry which is being conducted by the Ministry qua 17 HGOs who have already been declared eligible and were allocated quotas for Haj 2023. It is directed that if any quota becomes available, post the enquiry, the same shall be distributed in accordance with the Policy with a minimum of 50/100 seats as per their category to the HGOs which are listed above at paragraph number 27. d) Any quota which may be left over, thereafter, shall be dealt with in accordance with the Haj Policy, 2023. The present petitions are disposed of.
Issues Involved:
1. Communication of reasons for ineligibility of Haj Group Organizers (HGOs). 2. Submission of original hard copies of FDR and demand draft. 3. Eligibility of HGOs based on the death of a proprietor and subsequent partnership. 4. Issuance of list of allocation of Haj quota. 5. Payment of GST by HGOs. Summary: 1. Communication of reasons for ineligibility of HGOs: The Court noted that several HGOs were declared ineligible without the reasons being communicated. Directions were issued on 9th May 2023 to communicate the reasons by 10th May 2023, allow representations by 12th May 2023, and decide on these representations by 19th May 2023. The Ministry complied, but many HGOs remained ineligible, leading to further petitions. 2. Submission of original hard copies of FDR and demand draft: For petitions W.P.(C) 6495/2023 and W.P.(C) 6496/2023, the deficiency was the non-submission of the original hard copy of the FDR and demand draft. The Court confirmed that these documents were submitted and ordered the allocation of quotas to the petitioners in terms of the Haj Policy 2023. 3. Eligibility of HGOs based on the death of a proprietor and subsequent partnership: In W.P.(C) 7120/2023, the Ministry rejected the application of Al Muqaddas Tours and Travels due to the death of the original proprietor. The Court found this untenable as the firm was eligible in 2022 and had continued operations under a partnership. The petition was allowed, and the quota was ordered to be allotted as per the Policy. 4. Issuance of list of allocation of Haj quota: The petition W.P.(C) 7255/2023 sought directions to issue the list of allocation of Haj quota. Since the list had already been declared, the petition was deemed infructuous and disposed of. 5. Payment of GST by HGOs: A significant issue was the non-payment or partial payment of GST by many HGOs. The Court noted that the amount of GST payable was unclear due to previous exemptions and pending adjudications. The Court directed that so long as HGOs had a GST registration and had made some payments, they should not be disqualified. The Ministry was instructed to allocate quotas first to the petitioners whose writs were allowed and then distribute the remaining quota among eligible HGOs. Final Directions: The Court ordered that the Ministry should allocate quotas to specific petitioners first and then distribute the remaining quota as per the Haj Policy 2023. Any quota becoming available post-enquiry should be allocated to the HGOs listed in paragraph 27. The Court emphasized that these orders were specific to the unique circumstances and should not be considered a precedent. The petitions were disposed of, and the next hearing dates were cancelled.
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