Nand Kishore Garg Vs Assistant Commissioner Central Goods and Services Tax (Uttarakhand High Court)
Summary: Uttarakhand High Court disposed of a writ petition filed by Nand Kishore Garg seeking a time-bound decision on Rectification Application bearing ARN AD050125004892F dated 17.01.2025. The Revenue’s counsel stated that there was no objection to the relief sought by the petitioner. Accordingly, the Division Bench comprising Chief Justice Manoj Kumar Gupta and Justice Subhash Upadhyay, without expressing any opinion on the merits of the rectification application, directed the concerned authority to decide it within eight weeks from the date of communication of the High Court’s order along with a photocopy of the application. The pending application, if any, was also disposed of.
This order subsequently became relevant in further proceedings involving the same petitioner, where the Uttarakhand High Court held that the three-month timeline for deciding a GST rectification application was not mandatory. In the subsequent Nand Kishore Garg proceedings, the Uttarakhand High Court recorded that the earlier writ petition had directed the authority to decide the rectification application within eight weeks.
FULL TEXT OF THE UTTARAKHAND HIGH COURT JUDGMENT
1. Heard learned counsel for the parties.
2. The petitioner is seeking a direction to the respondent to decide Rectification Application bearing ARN AD050125004892F dated 17.01.2025 in a time bound manner.
