Mohite Auto Services vs. Deputy Commissioner Cst
Original PDF →Facts
The petitioner, Mohite Auto Services, filed a writ petition before the Bombay High Court at Kolhapur seeking a writ of mandamus. The prayer was for the respondent, the Deputy Commissioner, CGST, Kolhapur, to rectify the petitioner's Electronic Credit Ledger and reflect a credit of Rs. 9,05,218/-. The petition was filed under the Central Goods and Services Tax Act, 2017. No appearance was made by or on behalf of the petitioner when the matter was called.
Held
The Court observed that the petitioner had not appeared before it. It then directed that the petitioner may approach the appropriate Authority under the Central Goods and Services Tax Act, 2017, if so advised. Consequently, the writ petition was disposed of. The Court did not make any finding on the merits of the claim for rectification of the Electronic Credit Ledger or the amount of Rs. 9,05,218/-. The operative direction was to approach the statutory authority, implying that the High Court was not the appropriate forum for the initial resolution of this dispute.
Key Issues
1. Whether the High Court, in its writ jurisdiction, should direct the respondent to rectify the petitioner's Electronic Credit Ledger to reflect a credit of Rs. 9,05,218/-. The petitioner's argument, as evidenced by the prayer clause, is that such rectification is necessary. The respondent's argument is not recorded as no appearance was made. The issue hinges on the appropriate forum for such a grievance under the Central Goods and Services Tax Act, 2017.
Sections Cited
Central Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
61-WP-14615-2023.doc Shailaja IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIRCUIT BENCH AT KOLHAPUR CIVIL APPELLATE JURI ICTION WRIT PETITION NO.14615 OF 2023 Mohite Auto Services ] Petitioner versus Deputy Commissioner, CGST, Kolhapur ] Respondent ….. None for the Petitioner. …..
CORAM : R.G. AVACHAT AND AJIT B. KADETHANKAR, JJ. DATE : 19th JANUARY, 2026. P.C:
Prayers clause (a) in this petition reads thus; “(a) that the Hon'ble Court may be pleased to issue a writ of mandamus and/or any other appropriate writ, order or direction to the Respondent to rectify the Electronic Credit Ledger of Petitioner and reflect the credit of Rs. 9,05,218/-”.
The petitioner may approach, if so advised, before the appropriate Authority under the Central Goods and Services Tax Act, 2017. 3. In view of the same, the petition stands disposed of. [AJIT B. KADETHANKAR, J.] [ R.G. AVACHAT J.] 1 of 1 SHAILAJA SHRIKANT HALKUDE SHRIKANT HALKUDE Date: 2026.01.19 18:09:33 +0530
Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.