M/S.Kamdar Agencies vs. The Commissioner Of State Tax,CT And GST,Odisha
Held
The Court held that the present writ petition stands disposed of in terms of the direction issued in the case of M/s. Field Motor Private Limited (supra). In that earlier case, the Court, considering the views of other High Courts and the extension of time, had directed the GST Council to reconsider the matter. The ratio decidendi from the Field Motor case, which the present case follows, is that the GST Council should reconsider the issue of TRAN-1 submissions, taking into account the ratio of various case laws. The operative direction in the present case is that the writ petition is disposed of in line with the previous judgment, implying a referral to the GST Council for reconsideration.
Facts
The petitioner, M/s Vikash Sales Corporation, a proprietorship/partnership firm, filed a writ petition challenging the action of the opposite parties in rectifying a mistake and allowing them to submit TRAN-1. The petitioner had made repeated requests to submit the TRAN-1 form. The High Court noted that the issue was covered by its previous 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.
Key Issues
1. Whether the petitioner is entitled to submit TRAN-1 form despite the time limit, considering the circumstances of a mistake apparent on the face of the record. (Question of law). The petitioner argued that they should be allowed to submit TRAN-1, implying a procedural or equitable right. The revenue's argument is not explicitly recorded, but their action of rectifying the mistake and allowing submission suggests an acknowledgment of an issue. The court's reliance on the M/s. Field Motor Private Limited case indicates that the core issue revolved around the extension of time or the mechanism for correcting errors in TRAN-1 submissions, potentially touching upon the intent of the GST provisions and the relief available to taxpayers facing technical glitches or genuine mistakes.
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01.05.2019
Heard learned counsel for the parties.
By way of this writ petition, the petitioner, which is a proprietorship/Partnership firm named and styled as M/s Vikash Sales Corporation, has challenged the action of opposite parties in rectifying the mistake apparent on the face of the record and allowing it to submit TRAN-1 in spite of repeated request made by it.
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 today, i.e. 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 (su
The judgment continues below.
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