Pending GST rectification petition may warrant limited writ direction for hearing and expeditious disposal, without deciding tax liability.

A pending GST rectification application can justify a limited writ direction where the grievance is confined to non-disposal of that request. The High Court noted that the respondents accepted that a direction to decide the rectification petition would meet the ends of justice, so it limited relief to an opportunity of hearing and expeditious disposal within four weeks. The substantive assessment and recovery issues were not adjudicated in this proceeding, leaving the underlying tax liability undetermined.

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Issues: Whether the pending rectification petition under the GST law required disposal before the grievance in the writ petition could be treated as satisfactorily addressed.

Analysis: The only surviving grievance was that the rectification application stated to have been filed by the petitioner had not yet been decided. Since the respondents conceded that a direction for disposal of the pending rectification petition would meet the ends of justice, the matter was fit for a limited direction rather than broader adjudication on the assessment and recovery steps.

Conclusion: The Authority was directed to afford an opportunity of hearing and dispose of the rectification petition within four weeks.

Final Conclusion: The writ petition was disposed of with a limited direction for timely consideration of the pending rectification request, leaving the substantive tax liability issues otherwise undetermined in this proceeding.

Ratio Decidendi: Where a rectification application is stated to be pending and the limited relief sought is its disposal after hearing, the writ court may confine itself to directing expeditious consideration of that application.

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