2023 (3) TMI 726 - HC - GST

Court orders timely decision on appeal, disposing writ petition

The Calcutta HC directed the appellate authority to issue a final order on the appeal within 8 weeks, resulting in the disposal of the writ petition. - ... Delay in disposal of appeal - judicial interference in administrative delay - direction to dispose pending appeal within a fixed timeDelay in disposal of appeal - direction to dispose pending appeal within a fixed time - Whether the appellate authority should be directed to pass a final order on a pending appeal which had been heard but remained undecided for an extended period. - HELD THAT: - The petition was filed complaining that an appeal filed on 27th March, 2019 remained undecided despite the hearing having been concluded on 18th January, 2021, and that subsequent representations seeking disposal dated 28th July, 2021 and 3rd March, 2022 had gone unheeded. Having considered the representations and submissions of the parties, the Court recorded the continued non-disposal as a grievance warranting judicial intervention and directed the appellate authority to pass a final order on the appeal. The Court fixed a definite timeframe for compliance, thereby balancing the need to protect the petitioner's right to timely adjudication with deference to the authority's adjudicatory role. [Paras 2, 3, 4]The appellate authority is directed to pass a final order on the appeal within eight weeks from the date of communication of the order; the writ petition is disposed of.Final Conclusion: Writ petition disposed by directing the appellate authority to decide the pending appeal (heard on 18th January, 2021) by issuing a final order within eight weeks from communication of this order. The Calcutta High Court directed the appellate authority to pass a final order on the appeal within 8 weeks. The writ petition was disposed of.