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    <description>Delay in deciding an exemption application for advance VAT collection on imported goods led the HC to direct the competent authority to pass a speaking order after affording the petitioner an opportunity of hearing. The Court exercised supervisory jurisdiction under Articles 226/227 and disposed of the writ petition without examining the merits of the constitutional or statutory challenges. The authority was required to decide the application in accordance with law within one month of receipt of the certified copy of the order.</description>
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      <description>Delay in deciding an exemption application for advance VAT collection on imported goods led the HC to direct the competent authority to pass a speaking order after affording the petitioner an opportunity of hearing. The Court exercised supervisory jurisdiction under Articles 226/227 and disposed of the writ petition without examining the merits of the constitutional or statutory challenges. The authority was required to decide the application in accordance with law within one month of receipt of the certified copy of the order.</description>
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