M/S.Shree Bharat Motors LTD. vs. Union Of INDIA
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. In that case, considering the views of other High Courts and the extension of time, the Court had directed the GST Council to reconsider the matter. Accordingly, the present writ petition was disposed of in terms of the direction issued in the M/s. Field Motor Private Limited case, remitting the matter back to the GST Council for reconsideration. The specific finding on the petitioner's entitlement to revision was not explicitly detailed, but the overarching direction was for reconsideration by the GST Council.
Facts
The petitioner, M/s Shree Bharat Motors Ltd., filed a writ petition challenging the opposite parties' action of not considering its application for revision of GST Tran-1 Return. The petitioner contended that the GST Tran-1 Return was filed on the common portal on December 24, 2017, which was before the cut-off date of December 27, 2017. The court noted that the issue was squarely covered by its previous decision 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, disposed of on March 13, 2019, and modified on April 3, 2019.
Key Issues
1. Whether the petitioner is entitled to have its application for revision of GST Tran-1 Return considered, given that it was filed before the stipulated cut-off date? The petitioner argued that its GST Tran-1 Return was filed on December 24, 2017, which is prior to the cut-off date of December 27, 2017, and therefore, its application for revision should have been considered. The revenue or State did not record any specific arguments in the judgment.
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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 Shree Bharat Motors Ltd., has challenged the action of opposite parties in not considering its application to allow Revision of GST Tran-1 Return in spite of the fact that GST Tran-1 Return had been filed on Common Portal on 24.12.2017 much before the cut-off date i.e. 27.12.2017. 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
The judgment continues below.
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