Rajesh Projects (INDIA) PVT. LTD. vs. Goods And Services Tax Network & Anr.

Held

The Court held that the petitioner's claim in the writ petition had been rendered infructuous. This was based on a statement made by the learned counsel for the respondent, who, upon instruction, informed the Court that CBIC notification no. 48/2018 dated 10.09.2018 had permitted the petitioner to file GST TRAN-1. The Court accepted this submission and took on record an e-mail addressed to the Revenue's counsel confirming this development. Consequently, no further adjudication on the merits of the petitioner's original grievance was required.

Facts

The petitioner, Rajesh Projects (India) Pvt. Ltd., filed a writ petition before the Delhi High Court challenging an action or order by the revenue authorities concerning GST. The specific nature of the challenge and the tax period(s) involved are not detailed in the judgment. The procedural history that led to the writ petition is also not elaborated upon. The core of the matter, as presented in the order, revolves around the petitioner's inability to file GST TRAN-1.

Key Issues

The primary issue before the Court was whether the petitioner was permitted to file GST TRAN-1. The petitioner's contention, implied by the filing of the writ petition, was that they were unable to file the form. The respondent's argument, as presented by their counsel, was that a subsequent notification from the CBIC had addressed this issue. The Court had to decide if the petitioner's grievance had been resolved by this administrative action. The specific provisions of GST law or rules that were the subject of the dispute are not explicitly mentioned.