Jrd Printpack PVT. LTD. vs. Union Of INDIA Through The Ministry Of Finance And Ors.
Held
The Court granted the liberty sought by the petitioners. The reasoning was based on the precedent set in the case of O.E.N. India Ltd. v/s. Union of India. The Court allowed the petitioners to withdraw their respective writ petitions. The operative direction was that both petitions are disposed of as withdrawn with the liberty granted to approach the Goods and Services Tax Council. The specific issue of whether the GST Council is obligated to consider such grievances or provide a remedy was not expressly decided, as the Court only granted the liberty to approach the Council.
Facts
Two writ petitions were filed before the Bombay High Court. In Writ Petition No. 698 of 2019, Basell Polyolefins India Pvt. Ltd. was the petitioner, and in Writ Petition No. 4332 of 2019, JRD Printpack Pvt. Ltd. was the petitioner. Both petitioners sought to withdraw their petitions. The grievance raised by the petitioners pertained to their inability to claim accrued credit in their TRAN-1 forms under the CGST Act, which they attributed to human error. They sought liberty to approach the Goods and Services Tax Council with their grievance.
Key Issues
1. Whether the petitioners should be granted liberty to withdraw their petitions with the liberty to approach the Goods and Services Tax Council regarding their grievance of omitting to take accrued credit in TRAN-1 due to human error? The petitioners argued that they inadvertently failed to claim accrued credit in their TRAN-1 forms due to human error. They relied on the liberty granted by this Court in the case of O.E.N. India Ltd. v/s. Union of India, reported in 2018 TIOL 2874 and 2018 TIOL 2892, to approach the GST Council with their grievances. The respondents did not record any specific arguments against the withdrawal or the liberty sought.
Sections Cited
CGST Act
AI-generated summary — verify with the full judgment below
698-4332-2019.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 698 OF 2019 Basell Polyolefins India Pvt. Ltd., .. Petitioner. v/s. The Union of India & Others .. Respondents. Mr. Ranjan Mishra i/b. Mr. Mihir Deshpande, for the Petitioner. Mr. Pradeep S. Jetly with Mr. J. B. Mishra, for Respondent Nos. 1 and 2. Mr. Himanshu Takke, AGP for Respondent No.3State. IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE CIVIL JURISDICTION WRIT PETITION NO. 4332 OF 2019 JRD Printpack Pvt. Ltd., .. Petitioner. v/s. Union of India & Others .. Respondents. Mr. Aamir Arsiwala, for the Petitioner. Mr. Pradeep S. Jetly with Mr. J. B. Mishra, for the Respondents. CORAM: M.S.SANKLECHA, &
M.S.SONAK, JJ. DATE : 14th JUNE, 2019. P.C: The learned Counsel Mr. Mishra and Mr. Arsiwala, appearing for the Petitioners, seek to withdraw their individual Petition with liberty to approach the Goods and Service Tax Council with their grievance of S.R.JOSHI 1 of 2
698-4332-2019.doc omitting to take accrued credit in its TRAN1
The judgment continues below.
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