M/S. M.K.Roy And Brothers Project (P) LTD. vs. The GST Council, Janpath,New Delhi
Held
The Court considered the facts and circumstances of the case and was of the view that the petitioner's grievance could be redressed by filing a representation. The Court directed the petitioner to file a representation before the opposite party No.1-GST Council, New Delhi, ventilating their grievance within two weeks from the date of the order. Upon filing such representation along with a certified copy of the order, the GST Council was directed to consider and decide the same within a period of four weeks from the date of filing. The writ petition was disposed of on this basis, with no decision on the merits of the entitlement to registration.
Facts
The petitioner filed a writ petition seeking a direction to the opposite parties to grant a registration number under the Central Goods & Service Tax Act, 2017, pertaining to a provisional ID. The petitioner's grievance was that they had not yet received their GST registration number. The opposite parties are represented by the learned Standing Counsel. The case was heard on November 20, 2019.
Key Issues
1. Whether the petitioner is entitled to a direction for the grant of a GST registration number under the Central Goods & Service Tax Act, 2017, based on their provisional ID? Petitioner's Contention: The petitioner argued that they are entitled to the grant of a GST registration number and sought a direction from the Court to the authorities to provide it. Revenue's Contention: The judgment does not record any specific arguments or contentions made by the revenue or the opposite parties. The Court proceeded to consider the grievance based on the petitioner's plea and the circumstances.
Sections Cited
Central Goods & Service Tax Act, 2017
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20.11.2019
Heard Shri R.P. Kar, learned counsel for the petitioner and Shri Sunil Mishra, learned Standing Counsel for the opposite parties.
By way of this writ petition, the petitioner has prayed for a direction to the opposite parties to grant registration number under the Central Goods & Service Tax Act, 2017 appertaining to provisional ID.
Considering the facts and circumstances of the case, we are of the considered view that the grievance of the petitioner can be redressed, if the petitioner files a representation before the opposite party No.1-GST Council, New Delhi ventilating its grievance within two weeks from today. In the event, the petitioner files its representation within the time stipulated along with a certified copy of this order, the GST Council will consider and decide the same within a period of four weeks for the date of filing of such representation.
The writ petition is disposed of. The connected Misc. Case/I.A., if any, also stands disposed of.
Certified copy of this order be granted on proper application.
SKJ W.P.(C) No. 12652 of
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