2022 (6) TMI 1354 - HC - GST

Inaction on the part of the respondent authorities concerned in completing the investigation - statutory period for completion of investigation - Circular No.131/1/2020-GST dated 23rd January, 2020 - HELD THAT - Considering the submission of the parties and report submitted by Mr. Banerjee on behalf of the respondents, all the respondents concerned are directed to co-ordinate with each other and complete the investigation in question within six months from date positively and in case of failure to complete the investigation in question within this stipulated time it will be treated as respondent has no case against the petitioner since enough time has already been passed as appears from record and that petitioner has complied with the formalities of submitting the requisition documents on 25th March which is more than a year before. Learned advocate for the petitioner submits that he is entitled for claim of some refund for which he is free to file appropriate application before the authority concerned. In course of investigation, respondent shall not allow any unnecessary adjournment to the petitioner. Petition disposed off.

Summary

Issues:
Delay in completing investigation under GST laws.

Analysis:
The petitioner filed a writ petition due to the respondent authorities' inaction in completing the investigation within the statutory period of 14 days from the date of furnishing all information as per Circular No.131/1/2020-GST. The respondent's advocate mentioned that the investigation involved multiple authorities, requiring coordination, and requested more time. The court acknowledged the need for coordination but emphasized that there cannot be an indefinite period for completing the investigation, ensuring the petitioner's interests are not unduly compromised.

The court directed all concerned authorities to coordinate and complete the investigation within six months from the date positively. Failure to do so would result in the respondent having no case against the petitioner. The court noted that the petitioner had submitted the required documents over a year ago, on 25th March, demonstrating compliance with formalities. The petitioner was also informed of the option to file a refund claim separately, with a directive that unnecessary adjournments during the investigation should be avoided.

In conclusion, the writ petition was disposed of with the observation and direction provided, ensuring a time-bound completion of the investigation under GST laws and safeguarding the petitioner's rights and interests.