GST Dispute: Interim Relief Granted, Deputy Commissioner Ordered to Complete Revisional Proceedings Within 8 Weeks Under Section 108(1)

HC granted interim relief in GST dispute, directing Deputy Commissioner to complete revisional proceedings within 8 weeks under section 108(1) of GST Act. Court prohibited coercive action against petitioner and mandated opportunity for hearing, while preserving interim protection until revisional decision is rendered.

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Issues involved:
The issues involved in the judgment include a petition for rectification under section 161 of the Goods and Services Tax Act, 2017, challenging an adjudication order dated 3.3.2022, seeking remand of the case to the adjudicating authority, setting aside an order provisionally attaching a bank account, and requesting a refund of coercively recovered amounts.

Summary of Judgment:

Issue 1 - Rectification Order under GST Act:
The petitioner sought a direction for the Assistant Commissioner of State Tax to pass a rectification order under section 161 of the Goods and Services Tax Act, 2017 concerning an adjudication order dated 3.3.2022 for the Assessment Year 2018-2019. The court issued an interim direction prohibiting coercive action until the rectification order is passed.

Issue 2 - Revisional Process Initiated by Deputy Commissioner:
The Deputy Commissioner of State Tax initiated revisional proceedings under section 108(1) of the GST Act to re-examine the merits of the order dated 3.3.2022. The court observed that since revisional proceedings have commenced, the petition for rectification is not currently justifiable as the revisional authority is assessing the disputed aspects.

Issue 3 - Time-Bound Completion of Revisional Proceedings:
Upon the petitioner's request, the court directed the revisional authority to complete the proceedings under section 108(1) of the Act within eight weeks and pass appropriate orders after evaluating the merits, providing the petitioner with an opportunity for a hearing.

Issue 4 - Continuation of Interim Relief:
The petitioner requested the continuation of the interim relief preventing coercive action until the revisional decision is made to avoid irreversible consequences. The court extended the interim relief until the date of the decision in the revisional proceedings to safeguard the petitioner's interests.

Conclusion:
Without delving into the case's merits, the court disposed of the petition, directing the revisional authority to complete the proceedings within the specified timeframe and maintaining the interim relief against coercive action until the revisional decision is reached. Notice was discharged subject to the above directions.

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