M/S Super INDIA Paper Products vs. Union Of INDIA, Through Ministry Of Finance, Seceretary & Ors.

Held

The Court permitted the petitioner to withdraw the writ petition. The petitioner was granted liberty to approach the authorities under sub-rule 1A to Rule 117 of the Central Goods and Services Tax Rules, 2017. Furthermore, the petitioner was given liberty to approach the court again if necessary. The Court expressed hope and trust that any application filed by the petitioner under the said rule would be processed and examined by the authorities expeditiously, preferably within two months from the date of filing. The Court explicitly clarified that it had not made any comments on the merits of the case.

Facts

The petitioner, M/s Super India Paper Products, filed a writ petition before the Delhi High Court challenging an unspecified order or action. During the proceedings on November 20, 2018, the petitioner's counsel presented Notification No. 48/2018 Central Tax dated September 10, 2018, which introduced sub-rule 1A to Rule 117 of the Central Goods and Services Tax Rules, 2017. This new sub-rule pertains to cases where assessees faced technical difficulties in submitting FORM GST TRAN-1. The petitioner indicated an intention to utilize this new provision.

Key Issues

1. Whether the petitioner can be permitted to withdraw the writ petition to avail the remedy provided under sub-rule 1A to Rule 117 of the Central Goods and Services Tax Rules, 2017, with liberty to approach the court again if necessary? The petitioner argued that the newly inserted sub-rule 1A to Rule 117 provides a specific mechanism for assessees who faced technical difficulties in filing FORM GST TRAN-1. Therefore, they sought permission to withdraw the current writ petition to pursue this remedy before the relevant authorities. The petitioner also requested liberty to approach the court or an appropriate forum in case of any adverse order or further difficulty. The respondents' arguments are not recorded in the judgment.