Facts of the Case

The petitioner, M/s Meena Goyal Associates, approached the Punjab & Haryana High Court by filing a writ petition seeking issuance of a writ of mandamus directing the Deputy Excise & Taxation Commissioner, Kaithal, Haryana, to issue a certificate confirming the Net State GST deposited by the petitioner during the Financial Year 2021-22.

Despite making repeated requests before the concerned GST authorities, the certificate had not been issued. During the preliminary hearing, the High Court directed the State to obtain instructions regarding the reason for non-issuance of the certificate.

Issues Involved

  1. Whether the GST authorities were justified in not issuing the Net State GST Deposit Certificate despite repeated requests by the taxpayer.
  2. Whether the High Court should exercise its writ jurisdiction under Article 226 of the Constitution to compel the authorities to issue the certificate.

Petitioner's Arguments

  • The petitioner had deposited the Net State GST for the Financial Year 2021-22.
  • Multiple requests had been submitted before the competent authority for issuance of the requisite certificate.
  • Despite such requests, no certificate had been issued.
  • The inaction of the GST authorities necessitated intervention by the High Court through a writ of mandamus.

Respondents' Arguments

The learned Deputy Advocate General appearing for the State of Haryana submitted, based on instructions received from the concerned Excise and Taxation Officer (ETO), Kaithal, that the certificate sought by the petitioner would be issued during the course of the same day.

The State accordingly assured the Court that the grievance of the petitioner stood redressed.

Court Order / Findings

The Punjab & Haryana High Court accepted the statement made on behalf of the State Government that the Net State GST Deposit Certificate would be issued on the same day.

Since the grievance raised in the writ petition stood resolved, the Court observed that no further directions were necessary.

Accordingly, the writ petition was disposed of.

Important Clarification

  • The High Court did not adjudicate any dispute regarding GST liability.
  • The Court merely ensured compliance by the GST authorities in issuing the administrative certificate sought by the taxpayer.
  • Once the Government assured issuance of the certificate, the Court found no occasion to issue further directions.
  • The decision reiterates that taxpayers may invoke writ jurisdiction where statutory authorities fail to discharge administrative obligations within a reasonable time.

Sections  Involved

  • Article 226 of the Constitution of India (Writ Jurisdiction)
  • State GST administrative provisions relating to issuance of Net State GST Deposit Certificate
  • Principles governing issuance of Writ of Mandamus against statutory authorities

Link to download the order - https://www.mytaxexpert.co.in/uploads/1782890159_104compressed.pdf

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