9911796707
TMI Blog2024 (1) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petitioner has not been given a personal hearing in the said Appeals by Respondent No. 4, it is necessary that Respondent No. 4 should be directed to give a personal hearing to the Petitioner before passing any Order in the said Appeals. Further, even if a statute does not prescribe the time within which the Order is required to be passed by the Appellate Authority, such an Order must be passed within a reasonable period of time. In the present case, the said Appeals have been filed by the Petitioner in 2019, 2020 and 2021. Even considering the disruption caused by the COVID-19 Pandemic, Respondent No. 4 ought to have passed Orders in the said Appeals by now. Failure of the Respondent No. 4 to pass orders in the said Appeals within a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST/E-802/GST-RFD-06 and ZD270421019641Q DCST/E- 802/GST-RFD-06 dated 29.04.2022, appeal filed against Order-in- Original No. ZD270521006281X DCST/E-802/GST-RFD-06 dated 10.05.2021. b) This Hon ble Court be plesaed to issue a writ of mandamus or a writ in the nature of certiorari or any other writ, order or direction under Article 226 of the Constitution of India directing the Respondent no. 4 to expeditiously pass a reasoned order the appeals filed against Order-in- Original No. PUN-VAT-E-802/B-337, B-338, B-339, B-340 dated 31.12.2018, appeal filed against Order-in-Original No. DC-E-802/B- 1031 AND DCE-802-1032 dated 18.12.2019, appeal filed against Order-in-Original No. ZD270421019620U DCST/E-802/GSTRFD-06 and ZD270421019641Q DCST/E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing refund claims, show cause notices were issued rejecting the refund claims. 7. The Petitioner filed a detailed reply to each show cause notice. It is the case of the Petitioner that, without appreciating the submissions made by the Petitioner, Respondent No. 3 passed Orders rejecting the refund. 8. The Petitioner challenged the said Orders by filing Appeals before the Appellate Authority i.e. the Joint Commissioner of Sales Tax (Respondent No. 4). The first Appeal for refund pertaining to August 2017 was filed on 6th February 2019 before Respondent No. 4. Thereafter, Appeals were filed in respect of rejection of subsequent refund claims. 9. Since there was no communication from Respondent No. 4 regarding the adjudication of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02/B-1031 AND DCE-802-1032 dated 18.12.2019; (iii) Appeal filed against Order-in-Original No. ZD270421019620U DCST/E-802/GST-RFD-06 and ZD270421019641Q DCST/E-802/GSTRFD-06 dated 29.04.2022; (iv) Appeal filed against Order-in-Original No. ZD270521006281X DCST/E-802/GST-RFD-06 dated 10.05.2021. The above Appeals are hereinafter collectively referred to as the said Appeals . 13. In the aforesaid circumstances, the Petitioner has filed the present Petition seeking a personal hearing from Respondent No. 4 in the said Appeals and also seeking that Respondent No. 4 should pass reasoned Orders in the said Appeals in a time bound manner. 14. We have heard the learned counsel for the parties and perused the documents on recor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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