Ms Monnet Daniels Coal Washeries Limited Through Its Authorised Signatory Sisir Kumar Goswami vs. The Union Of INDIA Through The Principal Commissioner Central Goods And Service Tax
Held
The Court held that there was no reason to keep the writ petition pending as the petitioner's representation was still lying with the State authorities without any decision. The Court directed Respondent No. 4 (Deputy Commissioner, State Goods & Service Tax Department, West Circle, Ranchi) to take a decision on the petitioner's representation within eight weeks from the date of communication of the order. This decision was to be made after providing the writ petitioner an opportunity of hearing. The petitioner was granted liberty to approach the Court again if they were aggrieved by the decision taken pursuant to this direction. The writ petition was disposed of in terms of these directions. As no affidavit was called for, the allegations in the writ petition were deemed not admitted. No order as to costs was made.
Facts
The writ petitioner, M/s Monnet Daniels Coal Washeries Limited, is seeking relaxation of time to file TRAN-1. The petitioner claims they could not access the GST portal to file the form, which is necessary for utilizing unutilized CENVAT credit. Consequently, on March 26, 2018, they submitted a representation to the State authorities (Respondent No. 4) requesting permission to file TRAN-1 either online or manually. The writ petition was filed because this representation remained undecided by the State authorities.
Key Issues
1. Whether the Court should direct the State authorities to decide the petitioner's representation for relaxation of time in filing TRAN-1, considering the petitioner's inability to access the GST portal and the pendency of their representation. The petitioner argued that their representation, filed on March 26, 2018, seeking permission to file TRAN-1 manually or online due to portal access issues, has been pending without a decision. They contended that the delay in filing TRAN-1 hinders their ability to utilize unutilized CENVAT credit. The respondents did not file any affidavit, and therefore, their contentions were not recorded.
Sections Cited
TRAN-1
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 1833 of 2018
M/s Monnet Daniels Coal Washeries Limited, a company duly incorporated under the provisions of the Companies Act, 1956, having its Registered Office at Monnet Marg, Mandir Hasaud, P.O. Mandir Hasaud, P.S. Mandir Hasaud, District- Raipur-492101 (Chhatisgarh) and its Washery Plant located at Near KDH Mines, P.O. Dakra, P.S. Dakra, District Ranchi-829210, through its Authorised Signatory Sisir Kumar Goswami, Son of Late Pyari Mohan Goswami, Resident of 17/B, New Area, Morabadi, P.O. Morabadi, P.S. Bariatu District- Ranchi-834008
… Petitioner -Versus-
The Union of India, through the Principal Commissioner, Central Goods and Service Tax (CGST), Ranchi, having its Office at Central Revenue Building, 5-A, Main Road, P.O. Doranda, P.S. Chutia, District- Ranchi- 834001
Assistant Commissioner, Central Goods & Service Tax (CGST), Ranchi North Division, Range-1, having its Office at Mahabir Tower, Main Road, P.O. Hindpiri, P.S. Hindpiri, District- Ranchi-834001
The State of Jharkhand, through the Secretary-cum-Commissioner, State Goods & Service Tax (SGST), Jharkhand, R
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Jharkhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.