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TMI Blog2024 (1) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... pleased 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 i.e. Joint Commissioner of State Tax Appeals to provide a fair and reasonable opportunity of personal hearing in appeal filed against Order-in-Original No.PUN-VAT-E-802/B-377, 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/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) Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly, as per the provisions of Section 54 of the Central Goods and Services Tax Act ("CGST Act"), the Petitioner filed applications for refund of unutilised IGST credit on such export of services without payment of tax and refund of tax paid on such export of goods in case of export of services with payment of tax. 6. Out of the above refund claims, the refund claimed for the periods July 2017, September 2017 to March 2018 and April 2020 to December 2021 were sanctioned by Deputy Commissioner of Sales Tax i.e. Respondent No. 3. For the remaining 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 appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any order post-hearing. Hence, by a letter dated 16th February 2022, the Petitioner enquired about the status of the matter and as to whether any orders had been passed in the Appeals. 12. It is the case of the Petitioner that, in the following Appeals, the Petitioner has not been given any personal hearing by Respondent No. 4 nor has any order been passed therein: (i) Appeal filed against Order-in-Original No. PUNVAT- E-802/B-377, B-338, B-339, B-340 dated 31.12.2018; (ii) Appeal filed against Order-in-Original No. DC-E-802/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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent No. 4 to pass orders in the said Appeals within a reasonable period of time would cause prejudice to the Petitioner. Further, it would also affect the right of the Petitioner to carry on business, which is guaranteed to it under Article 19(1)(g) of the Constitution of India. For these reasons, as sought by the Petitioner, Respondent No. 4 will have to be directed to decide the said Appeals within a fixed period of time. 17. In the aforesaid circumstances, and for the aforesaid reasons, the following Orders are passed: a. Respondent No. 4 is ordered and directed to pass orders in the said Appeals within a period of six weeks from the date this Order is intimated to Respondent No. 4 after giving the Petitioner an opportunity of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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