M/S Smartwheels Private Limited vs. Union Of INDIA And 3 Others
Held
The Court noted that the petitioner did not dispute the Revenue's submission regarding the availability of a rectification application under the Central Goods and Services Tax Act, 2017. Consequently, the High Court disposed of the writ petition. The operative direction issued was for the competent Revenue authority to consider the petitioner's application for rectification in accordance with the relevant provisions of the Act. The petitioner undertook to file such an application within three weeks from the date of the order. No specific issue was expressly left undecided, as the matter was resolved based on the availability of an alternative remedy.
Facts
M/s Smartwheels Private Limited (the petitioner) filed a writ petition before the High Court challenging an unspecified order or action by the revenue authorities. The tax period(s) and the specific amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. The core of the matter revolves around a potential rectification of an error. The Revenue, represented by Shri Dhananjay Awasthi, informed the Court that the petitioner has an alternative remedy of filing a rectification application under the Central Goods and Services Tax Act, 2017. This submission was not contested by the petitioner's counsel.
Key Issues
1. Whether the petitioner has an alternative remedy of filing a rectification application under the Central Goods and Services Tax Act, 2017, which would preclude the High Court from entertaining the writ petition? (Question of law, turning on the availability and efficacy of statutory remedies). Contentions: Petitioner: Did not dispute the availability of the rectification remedy. Revenue: Argued that the petitioner has a remedy of taking out a rectification application under the relevant provisions of 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
Court No. - 7 Case :- WRIT TAX No. - 1362 of 2019 Petitioner :- M/S Smartwheels Private Limited Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Utkarsh Srivastava Counsel for Respondent :- Dhananjay Awasthi Hon'ble Biswanath Somadder,J.
Hon'ble Ajay Bhanot,J.
Learned advocate for the Revenue, Shri Dhananjay Awasthi, submits that the petitioner has a remedy of taking out a rectification application under the relevant provisions of the Central Goods and Services Tax Act, 2017. This position of law is not disputed by the learned advocate for the petitioner.
In light of the submissions, we dispose of the writ petition with a direction upon the competent Revenue authority to consider the application of the petitioner for rectification in accordance with the relevant provisions, as contained in the Central Goods and Services Tax Act,2017.
The petitioner undertakes to file such application within a period of three weeks from date.
Order Date :- 17.1.2020 Dhananjai (Biswanath Somadder, J.) (Ajay Bhanot, J.)
The judgment continues below.
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