M/S.Vikash Sales Corporation vs. The Commissioner Of State Tax,CT And GST
Held
The Court held that the writ petition stands disposed of in terms of the direction given in the case of M/s. Field Motor Private Limited. In that prior case, the Court had directed the GST Council to reconsider the matter, taking into account the extended time and the ratio of other High Court decisions. The reasoning was based on the principle that the GST Council should review such cases, especially when time extensions are granted and relevant legal precedents exist. The operative direction was to remit the matter back to the GST Council for reconsideration. No specific issue was left undecided, as the current petition was disposed of based on the established precedent.
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 apparent on the face of the record 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 squarely covered by its previous decision in M/s. Field Motor Private Limited, Telengapentha, Cuttack – v- Union of India and others, 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 rectification of a mistake apparent on the face of the record by the opposite parties, considering their repeated requests. The petitioner argued that they should be allowed to submit TRAN-1, implying a right to rectify or submit the form. The revenue's position is not explicitly detailed in terms of arguments presented, but their action of rectifying the record and allowing submission suggests a procedural step taken. The Court's decision hinges on the precedent set in a similar case, M/s. Field Motor Private Limited, which involved the GST Council reconsidering a matter due to extended time and considering ratio in other case laws.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
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.
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 Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.