2026 (3) TMI 190 - HC - GST

Procedural fairness: administrative authorities must hear petitioner and permit additional documents before deciding incentive-extension representation.

Petition seeking extension of tourism incentive entitlement periods must be considered as an administrative policy matter requiring inter-departmental ... Remand for fresh consideration after hearing - seeking extension of the benefits earlier granted to the Petitioner in the year 2013 and 2015, which were subsequently extended during the COVID-19 pandemic - audi alteram partem - expeditious decision-making obligation. Remand for fresh consideration after hearing - expeditious decision-making obligation - HELD THAT: - The Court found that the matters raised in the Petitioner's representation involve policy considerations requiring inter-departmental consultation between the Department of Tourism and the Ministry of Finance and other concerned Ministries. Given those peculiar circumstances and the absence of a final decision by the Respondents, the appropriate course is to remit the representation for fresh consideration by the competent authorities. The Court directed that the Respondents decide the representation in accordance with law, after giving the Petitioner an opportunity to be heard and to file further documents, and to do so expeditiously. The Court expressly refrained from expressing any opinion on the merits of the rival contentions and kept all contentions open. The representation is to be considered afresh by the concerned Ministries/authorities in accordance with law, after giving the Petitioner an opportunity of being heard and to file further documents, and the decision shall be taken expeditiously (preferably within two months). Final Conclusion: The petition is disposed of by directing the competent Ministries/authorities to consider the Petitioner's representation dated 11th January 2024 afresh, grant the Petitioner an opportunity of hearing and permit additional documents, and to decide the matter in accordance with law expeditiously; all parties' contentions remain open and the Court expresses no opinion on the merits. Issues: Whether the Respondents are required to consider and decide the Petitioner's representation dated 11 January 2024 (seeking extension of incentive entitlement periods and related reliefs) and, if so, whether the Petitioner must be granted an opportunity of hearing and be permitted to file further documents before a decision is taken.Analysis: The matter involves grant or extension of policy benefits under tourism incentive certificates and requires inter-departmental consideration involving the Department of Tourism/Ministry of Tourism and the Ministry of Finance. Given the nature of the relief sought, a policy decision is appropriate and administrative authorities are best placed to take a considered view after necessary consultations. Procedural fairness requires that the Petitioner be given an opportunity to be heard and to file any additional documents relevant to the representation before a final administrative decision is taken. The Court has not adjudicated the merits of the claimed entitlement to incentives or refunds; instead it has directed the concerned authorities to decide the pending representation in accordance with law and after hearing the Petitioner.Conclusion: The Respondents are directed to consider and decide the Petitioner's representation dated 11 January 2024 as expeditiously as possible, preferably within two months from receipt of the order, and to grant the Petitioner an opportunity of being heard and to permit filing of further documents prior to taking the decision; the petition is disposed of in these terms.