M/S.Novelty Gold vs. Union Of INDIA
Original PDF →No AI summary yet for this judgment.
29.03.2019 Heard learned counsel for the petitioner.
By way of this writ petition, the petitioner has prayed for the following relief: i) by a writ mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India may kindly be issued to Opp. Party No.5, Opp. Party No. 6 and Opp. Party No.7 to forward the application of the petitioner to the IT Grievance Redressal Committee to consider the petitioner’s grievance as per clause 5.4 of the C.B.I.C. Circular No.39/13/2018-GST dated 3rd April, 2018. ii) by a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India may kindly be issued to Opp. Party No.3 and opp. party No. 4 to consider the petitioner’s problem relating to FORM GST TRAN-1 and to correct the bonafide error which has crept in while filing the FORM TRAN-1 because of which the petitioner is deprived of the transitional credit of an amount of Rs.20,15,475.00 and necessary direction W.P.(C) No.6500 of 2019
-2- shall be issued to IT Grievance Redressal Committee to consider on priority the petitioner’s technical error relating to FORM GST TRAN-1 and allow transitional benefits in terms of Section 140 of the GST Act, 2017 and rule 117 of the CGST Rules- 2017. iii) declare that the petitioner is entitled to avail transitional benefit of Rs.20.15,475.00 of ITC on closing stock of VAT return as on 30th June 2017 under Section 140 of the CGST Act, 2017 read with rule 117 of the CGST Rules, 2017. And Grant any other relief that this Hon’ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice.
During course of hearing, learned counsel for the petitioner states that the petitioner has filed a representation on 20.02.2019 and 18.03.2019 to the Commissioner of CT & GST Odisha-opposite party No.5 vide Annexure-4 series which are pending for consideration. Hence, he prays for a direction for early disposal of such representation.
Considering the limited nature of grievance and without expressing any opinion on the merits of the
-3- case, the writ petition is disposed of with a direction to the opposite parties, more particularly opposite party No.5 to consider and dispose of the representations of the petitioner dated 20.02.2019 and 18.03.2019 vide Annexure-4 series on its own merit within a period of four weeks from the date of receipt of a certified copy of this order, if the same is still pending.
Urgent certified copy of this order be granted on proper application.
........... ( K.S. Jhaveri ) Chief Justice
... ( K.R. Mohapatra ) Judge
ss
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.