2018 Taxo.online 394
WRIT – C No. – 34345 of 2018 dated 10.10.2018
M/s HIND TIMBER MERCHANT
STATE OF U.P. AND 3 OTHERS
2018
GST
Central Goods and Service Tax Act, 2017
Dilip B. Bhosale, Chief Justice & Yashwant Varma, Justice
In favour of assessee
High Court
Allahabad
Represented by: –
Petitioner: – Praveen Kumar
Respondent: – C.S.C.,Archit Mandhyan
Order: –
Heard Mr. P. Kumar, learned counsel for the petitioners and Mr. A.K. Narayan, learned counsel for respondent nos. 2 and 3.
This petition is against the order dated 1.8.2018 issued by respondent no.4-Deputy Commissioner (SIB), Commercial Tax (Sales Tax), wherein it is stated that the petitioners have not paid GST, as per the provisions of the Central Goods and Services Tax Act, 2017 and in view of this order, respondent no.3-Mandi Samiti has stopped issuing gate-passes to the petitioners.
Counsel for the petitioners submits that the petitioners would be satisfied if they are allowed to approach the fourth respondent by way of reply to the letter dated 1.8.2018 and directions are issued to consider their reply and decide the mater afresh within time frame. Counsel for respondents has no objection for passing such an order.
Hence, we dispose of the writ petition by the following order.
The petitioners shall furnish their reply to the letter dated 1.8.2018 (Annexure-8) within a period of 10 days from today and if such reply is submitted by the petitioners, the fourth respondent shall consider the same in the light of the documents relied upon by the petitioners in support of their claim and pass a speaking order within a period of 15 days therefrom. Thereafter, it is open to the petitioners to approach the Mandi Samiti with a request to issue requisite gate-passes, as prayed for in the writ petition. It is made clear that this Court has not examined merits of the case.