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Issues: Whether the revisional authority was required to fix dates of hearing and consider the revision and interim prayer without waiting for repeated efforts by the assessee; and whether a system of regular fixation of revision matters had to be put in place.
Analysis: The Court noted that revision petitions had remained pending for long periods without an initial date of hearing being fixed, even though the revisional authority had disposed of a large number of matters within a short span when hearings were taken up systematically. It observed that the statutory scheme under the Jharkhand Value Added Tax Rules, 2006 did not provide a workable procedure for indefinite inaction after filing of revision, and that the appellate or revisional authority must manage its own docket. The Court held that the absence of any proactive date fixation mechanism effectively deprived assessees of the opportunity to seek interim relief and encouraged avoidable recovery litigation.
Conclusion: The revisional authority was directed to ensure that appellate and revisional authorities fix hearing dates without delay and without requiring further initiative from the assessee, so that defects, hearing, and interim relief applications may be dealt with in an orderly manner.
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