Indian Institute Of Management Ahmedabad vs. Deputy Commissioner
(Gujarat High Court, Gujrat)
1. This petition is preferred under Article 226 of the Constitution of India, where this Court while issuing Notice on 25.11.2021, has passed following order:
“1. Petitioner is before this Court seeking following reliefs:
“8. In the above premises, the petitioner most respectfully prays as under:
(A) That Your Lordships may be pleased to issue a writ of Mandamus or writ in nature of mandamus or any other appropriate writ, order or direction commanding the Respondents to comply with the provisions of Section 107(13) of the Gujarat Goods and Services Tax Act, 2017 and duly adjudicate the appeal proceedings as mentioned at paragraph no.4.5 of the petition in a time bound manner;
(B) Any other further relief that may be deemed fit may also be granted.”
2. Issue notice for final disposal returnable on 02.12.2021.
3. Over and above the regular mode, direct service by way of speed post is also permitted.”
2. The only request is of directing the respondent Authorities to comply with the provisions Section 107(13) of the Gujarat Goods and Service Tax Act, 2017 (“GST Act” hereinafter) and adjudicate the appeal proceedings as provided in para 4.5, which is as under:
| Month | Date of communication of Order passed by the Assistant Commissioner of State Tax | ate of filing Appeal | Appellate Authority |
| July 2017 | 25.06.2020 | 29.06.2020 | Deputy Commissioner (Appeals) |
| August 2017 | 25.06.2020 | 29.06.2020 | Deputy Commissioner (Appeals) |
| September 2017 | 25.06.2020 | 29.06.2020 | Deputy Commissioner (Appeals) |
| October 2017 | 12.03.2020 | 16.06.2020 | Deputy Commissioner (Appeals) |
| November 2017 | 19.03.2020 | 15.06.2020 | Joint Commissioner (Appeals) |
| December 2017 | 12.03.2020 | 16.06.2020 | Deputy Commissioner (Appeals) |
| January 2018 | 28.02.2020 | 15.06.2020 | Joint Commissioner (Appeals) |
| March 2018 | 12.03.2020 | 16.06.2020 | Deputy Commissioner (Appeals) |
| November 2018 | 28.02.2020 | 15.06.2020 | Joint Commissioner (Appeals) |
3. The grievance on the part of the petitioner is that the respondents failed to comply with the statutory time lime stipulated in under Section 107(13) of the GST Act and even 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.
4. Learned AGP has positively responded and urged that this being the requirement under the law, all possible assistance shall be rendered.
5. Let the Appeal be listed within two weeks and be disposed of in accordance with law. The petitioner to cooperate also in this regard.
6. We have not entered into the merits of the matter. The petitioner has not insisted any indulgence in the merits. Let the same be decided by the concerned Authority in accordance with law.
The petition stands disposed of accordingly. Direct service is permitted.
