M/S H.M. Pipes Pvt. Ltd. v. the Principal Commissioner
Case brief
What is this about?
The Bench upheld a writ petition directing an adjudicating authority to decide a GST/matter within three months. The authority was awaiting a decision in another Supreme Court case (Lanco Infratech). The direction binds the authority to apply provisions current on the day of the hearing.
What did the court decide?
Petitioner directed to decide the matter within three months.