M/S Paxal Corporation vs. The Nodal Officer

Held

The Court dismissed the writ petition as premature. It observed that the endorsement dated May 8, 2019, clearly directed the petitioner to approach the Nodal Officer, GST, to resolve the technical breach. The Court noted that the petitioner had not yet followed this directive. While the petitioner relied on a previous decision, the Court found it inapplicable as that case had progressed to the consideration stage, unlike the present petition. The Court rejected the petitioner's contention that they had approached the Nodal Officer, as the endorsement dated May 8, 2019, indicated they had not. The petitioner was granted liberty to approach the Nodal Officer as per the endorsement.

Facts

The petitioner, M/s Paxal Corporation, filed a writ petition seeking a direction to the Principal Chief Commissioner (Respondent No. 3) to reopen the GST common portal to rectify Form GST TRAN-01 filed on October 18, 2017. The petitioner aimed to claim CENVAT credit available under Section 140 of the CGST Act. The petition also sought to quash an endorsement dated May 8, 2019, issued by the fifth respondent (Additional Commissioner of Commercial Taxes), which directed the petitioner to approach the Nodal Officer, GST. The petitioner had previously made a representation on March 14, 2019. The endorsement indicated a technical breach and advised approaching the Nodal Officer to rectify it.

Key Issues

1. Whether the Court should issue a writ of mandamus directing the Principal Chief Commissioner to reopen the GST common portal for rectifying Form GST TRAN-01 to enable the petitioner to claim CENVAT credit under Section 140 of the CGST Act? 2. Whether the endorsement dated May 8, 2019, issued by the Additional Commissioner of Commercial Taxes, directing the petitioner to approach the Nodal Officer, GST, for rectifying a technical breach, is liable to be quashed? Petitioner's Contention: The petitioner argued that the GST common portal should be reopened for rectification of Form GST TRAN-01 to claim eligible CENVAT credit, relying on a previous decision in WP No. 24438/2019 decided on June 20, 2019, which directed the Nodal Officer, GST. The petitioner also insisted they had approached the Nodal Officer vide Annexure-E dated April 11, 2019. Revenue's Contention: The respondents, through the endorsement, advised the petitioner to approach the Nodal Officer, GST, to address the technical breach.