Gsf Pipes vs. Central Board Of Indirect Taxes And Customs
Original PDF →Facts
The petitioner, M/s. GSF Pipes, a company, filed a writ petition challenging the action of the opposite parties (revenue/State) for failing to provide assistance in uploading the GST TRAN-I Form on the GST Portal within the stipulated time. The petitioner sought to file this form under the Central Goods and Services Tax Act, 2017, and its Rules. The tax period for which the TRAN-I form was to be filed is not explicitly stated, nor is the specific authority against whom the challenge is directed, beyond the general term 'opposite parties'. The amount in dispute is also not mentioned. The procedural history is limited to the filing of this writ petition.
Held
The Court held that the present writ petition was squarely covered by its earlier decision in M/s. Field Motor Private Limited, Telengapentha, Cuttack –v- Union of India and others in W.P.(C) No.17282 of 2018, which was disposed of on 13.03.2019 and modified on 03.04.2019. In that prior case, the Court had directed the GST Council to reconsider the matter, taking into account the views of other High Courts and the ratio of the case laws cited. Consequently, this writ petition was disposed of in terms of the directions issued in the Field Motor Private Limited case. The operative direction was to remit the matter to the GST Council for reconsideration. No specific issue was left undecided; rather, the entire petition was disposed of based on precedent.
Key Issues
1. Whether the petitioner is entitled to assistance from the revenue/State in uploading the GST TRAN-I Form on the GST Portal, despite the expiry of the stipulated time, under the Central Goods and Services Tax Act, 2017 and Rules framed thereunder? The petitioner argued that they were not provided with the necessary assistance to upload the GST TRAN-I Form within the stipulated time. The revenue/State's contentions are not recorded in the judgment. The Court noted that the issue was squarely covered by its previous decision in M/s. Field Motor Private Limited v. Union of India and others (W.P.(C) No.17282 of 2018).
Sections Cited
Central Goods and Services Tax Act, 2017
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
21.08.2019
Heard learned counsel for the parties.
By way of this writ petition, the petitioner, which is a company named and styled as M/s. GSF Pipes, has challenged the action of opposite parties in not giving assistance to it for uploading the GST TRAN-I Form in the GST Portal under the Central Goods and Services Tax Act, 2017 and Rules framed thereunder within a stipulated time.
The issue involved in this writ petition is squarely covered by the decision of this Court in the case of M/s. Field Motor Private Limited, Telengapentha, Cuttack – v- Union of India and others in W.P.(C) No.17282 of 2018, which was disposed on 13.03.2019 and modified on 03.04.2019, with the following direction:
“Taking into consideration the views of other High Courts, we direct the GST Council to reconsider since the time is extended. Accordingly, the matter is remitted back to the GST Council to reconsider the case taking into consideration the ratio in the aforesaid case laws.”
In that view of the matter, this writ petition stands disposed of in terms of the direction of this Court in the case of Field Motor Private Limited (supra).
Urgent certified copy of this order be granted on proper application.
……..…………………
K.S. JHAVERI
(CHIEF JUSTICE)
……..……………………
K.R. MOHAPATRA
(JUDGE) akk
W.P.(C) No.14450 of 2019
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.