Central Coalfields Limited Through Its General Manager Admin Namely Sri Bimlendu Kumar vs. Union Of INDIA Through The Secretary Department Of Revenue
Facts
The petitioner, Central Coalfields Limited, Ranchi, filed a writ petition before the Jharkhand High Court seeking to quash email communications dated 04.05.2019 and 03.06.2019 from the Nodal Officer, GSTN, New Delhi. These emails had refused to entertain the petitioner's application for filing a revised GST TRAN-1 Form. The petitioner also sought a direction to the respondents to accept the revised GST TRAN-1 Form. The respondents included the Union of India and various GST authorities.
Held
The Court did not decide the merits of the case. The petitioner, on instructions, sought permission to withdraw the writ petition, stating that their grievances had been redressed during the pendency of the writ petition. The counsel for the CGST did not object to this prayer. Consequently, the Court dismissed the writ petition as withdrawn. No specific findings were made on the issues raised, and no ratio decidendi was established as the matter was settled by withdrawal.
Key Issues
1. Whether the email communications dated 04.05.2019 and 03.06.2019 from the Nodal Officer, GSTN, refusing to entertain the petitioner's application for filing a revised GST TRAN-1 Form are liable to be quashed. 2. Whether the respondents should be directed to accept the revised GST TRAN-1 Form of the petitioner. The petitioner argued that the refusal to entertain their application for a revised TRAN-1 Form was arbitrary and sought the quashing of the impugned emails and a direction for acceptance of the revised form. The respondents, represented by the CGST counsel, did not object to the petitioner's prayer to withdraw the writ petition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 262 of 2020 Central Coalfields Limited, Ranchi through its General Manager (Admin) Sri Bimlendu Kumar, R/o Ranchi --- --- Petitioner Versus 1.Union of India through the Secretary, Dept. of Revenue, Ministry of Finance, New Delhi 2.Chairman, GST Council, New Delhi 3.Chairman, GSTN, Goods & Service Tax Network, New Delhi 4.Commissioner of Central GST & CX, Patna 5.Dy. Commissioner (State Taxes), West Circle, Ranchi 6.Assistant Commissioner, CGST & CX., Ramgarh 7.Assistant Commissioner, CGST & CX, North Division, Ranchi
--- --- Respondents
…....
CORAM: HON’BLE MR. JUSTICE APARESH KUMAR SINGH
HON’BLE MR. JUSTICE DEEPAK ROSHAN
For the Petitioner : Mr. Aditya Raman, Advocate For the Resp.-CGST : Mr. Ashish Kumar Shekhar, A.C to Mr. Amit Kumar, Adv.
04/11.07.2022 The writ petition was preferred for the following reliefs: a. This Hon’ble Court may be pleased to Issue an appropriate writ quashing the email communications dated 04.05.2019 (Annexure-1) and 03.06.2019 (Annexure 2) of the No
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