M/S.Sunny Motors vs. Central Board Of Direct Taxes And Customs,Revenue And Finance Dept., New Delhi
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The petitioner, M/s Sunny Motors, filed a writ petition challenging the opposite parties' failure to assist in uploading the GST TRN-1 Form on the GST Portal within the stipulated time, under the Central Goods and Services Tax Act, 2017 and its Rules. The petitioner sought intervention from the High Court regarding this issue. The court noted that the matter was squarely covered by a previous decision of the same court in the case of M/s. Field Motor Private Limited.
Held
The Court held that the issue in the present writ petition is 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), disposed of on 13.03.2019. In that prior case, the Court had directed the Authority to reconsider the matter, quashed the impugned order, and remitted the case back to the Authority to re-examine it in light of the ratio laid down in other case laws, taking into consideration the extended time. Consequently, this writ petition was disposed of in terms of the directions issued in the Field Motor Private Limited case.
Key Issues
1. Whether the petitioner is entitled to assistance from the opposite parties in uploading the GST TRN-1 Form on the GST Portal within 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 TRN-1 Form within the prescribed timeframe, leading to their grievance. The revenue or State did not record any specific arguments in the judgment provided. The court's decision was based on a prior ruling in a similar case.
Sections Cited
Central Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
03.04.2019
Heard learned counsel for the parties.
By way of this writ petition, the petitioner, which is a company named and styled as M/s Sunny Motors, has challenged the action of opposite parties in not giving assistance to it for uploading the GST TRN-1 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 with the following direction:
“Taking into consideration the views of other High Courts, we direct the Authority to reconsider since the time is extended. Accordingly, the impugned order is quashed and the matter is remitted back to the Authority 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) bks/jm
W.P.(C) No.9269 of 2018
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.