2024 (5) TMI 1303 - HC - GST

Appeal filed by the petitioner u/s 11 of the GST Act against the assessment order - HELD THAT - The respondent No. 3 is directed to consider and decide the appeal filed by the petitioner at an earliest preferably within a period of three months from the date a copy of this order is served upon him. Till the decision to be taken by respondent No. 3, the interim direction passed on 15.01.2020 shall continue.

Summary

Issues Involved:
The petition seeks a writ of mandamus for respondent No. 3 to hear and decide the appeal filed by the petitioner u/s 11 of the GST Act against the assessment order, and also to confer powers upon respondent No. 3 to hear the appeal.

Judgment Details:

1. The respondents filed objections stating that the writ petition became infructuous due to the filling of the vacant post of Dy. Commissioner, State Taxes (Appeals-I) Srinagar. The post was filled substantively, and subsequent appointments were made. As the post is now occupied, the appeal filed by the petitioner will be considered and decided by the Appellate Authority, i.e., Dy. Commissioner, State Taxes (Appeals-I) Srinagar.

2. Considering the objections raised by the respondents and the submissions made, the writ petition was dismissed as it had become infructuous due to the post being filled.

3. Despite the dismissal of the writ petition, respondent No. 3 was directed to consider and decide the appeal filed by the petitioner promptly, preferably within three months from the date of service of the order. The interim direction passed earlier was to continue until respondent No. 3 makes a decision.