Failure to Consider Rectification Application under CGST Act: Kerala HC directs to Dispose of Order Within Two Weeks [Read Order]

The Kerala High Court directed the respondent revenue to consider the rectification application within two weeks as the department failed to decide the same. Further held that till a decision is taken on the rectification application, no coercive measures are to be taken against the petitioner.

The petitioner, Zia Ul Haq filed the petition seeking to call for the entire records leading to the issuance of an order for proceedings by the 1st respondent and quash the orders issued by the 1st respondent, by issuing a writ in nature of certiorari or any other appropriate writ, order or direction.

Further sought to declare that Section 16(4) of the CGST Act 2017 and SGST Act 2017, as ultra vires to Sec. 16(1) & (2) of the CGST/SGST Acts, as well as unconstitutional/arbitrary violative to Article 14, 19(1)(g), 265 and 300A of the Constitution of India.

The Counsel for the petitioner submitted that he would confine his argument for disposal of the rectification application in a time-bound manner.

Considering the submission of the Counsel for the petitioner, the single bench of Justice Dinesh Kumar Singh disposed of the petition by directing the 1st respondent to consider and pass appropriate orders on the rectification application within two weeks.

Further held that till a decision is taken on the rectification application, no coercive measures are to be taken against the petitioner. Sri V Devananda Narasimham and Smt Sheeja D K appeared for the petitioner. Smt Reshmita Ramachandran appeared for the respondent.

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