Src Aviation (P) LTD vs. Union Of INDIA & Ors.

W.P.(C)/12167/2019HC DelhiGSTCNR DLHC01045083201917 December 2019Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA8 pages

For Petitioner: Mr. Rajat Mittal with Ms. Ishita Jindal, AdvsFor Respondent: Ms. K. Enatoli Sema and Mr. Gaurav Prakash, Advs. for R-1 to R-3. Mr. Sushil Kumar Pandey, Adv. for UOI

AI SummaryAllowed

Held

The Court held that the petitioner's difficulty in filing the correct amount in TRAN-1 was genuine and inadvertent. Following previous judgments, the Court directed the respondents to allow the petitioner to file the revised TRAN-1 electronically or manually.

Facts

The petitioner inadvertently missed transitioning service tax paid on advances while filing Form GST TRAN-1. Despite attempts to rectify the error and representations to authorities, the GST portal was not reopened for revision. The petitioner sought directions to reopen the portal or accept manual filing.

Key Issues

Whether the petitioner should be allowed to revise Form GST TRAN-1 due to an inadvertent error, despite the expiry of the due date, considering technical glitches and previous court pronouncements.

Sections Cited

Section 142(11)(c), Rule 117(1A)

AI-generated summary — verify with the full judgment below

W.P.(C) 12167/2019 $~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 17.12.2019 + W.P.(C) 12167/2019

SRC AVIATION (P) LTD

..... Petitioner Through: Mr. Rajat Mittal with Ms. Ishita Jindal, Advs.

versus

UNION OF INDIA & ORS.

..... Respondents Through: Ms. K. Enatoli Sema and Mr. Gaurav Prakash, Advs. for R-1 to R-3. Mr. Sushil Kumar Pandey , Adv. for UOI.

CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

SANJEEV NARULA, J. (Oral):

Despite giving an opportunity, no counter affidavit has been filed. We, therefore, close the right of the respondents to file the counter affidavits and proceed to disposed of the writ petition.

The present petition under Article 226 of the Constitution of India seeks the following reliefs: “i) To issue writ of mandamus and/ or a writ in the nature of mandamus and/or any other appropriate writ(s) directing the Respondent Authorities to either reopen the GST portal for one time revision of Form TRAN -1 or to

The judgment continues below.

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