M/S Murari Lal Singhal Contractor vs. Union Of INDIA

Held

The Court acknowledged the limited nature of the grievance raised by the petitioner. Instead of keeping the writ petition pending, the Court found it appropriate to dispose of the petition with a specific direction. The Court directed Respondent No. 4, the Commercial Tax Officer, Rajasthan Goods and Services Tax Department, Ward-Circle, Dholpur, to decide the petitioner's application for amendment of the GSTR-1 return for the year 2020-21. The authority was further directed to pass an appropriate order and communicate the same to the petitioner. The Court also stated that if the petitioner is not satisfied with the order passed by the authority, they would have the liberty to challenge it by availing the remedies available under the law. No specific issue was left undecided, as the Court provided a clear direction for resolution.

Facts

The petitioner, M/s Murari Lal Singhal Contractor, filed a writ petition before the Rajasthan High Court, Bench at Jaipur. The petitioner's grievance was that their application for amendment in the GSTR-1 return for the year 2020-21 had not been considered by the concerned authority, and no order had been passed. The petition sought a direction for the authority to decide the application. The respondents were the Union of India and various GST authorities.

Key Issues

1. Whether the concerned authority has failed to consider and decide the application for amendment of GSTR-1 return for the year 2020-21, thereby causing prejudice to the petitioner? (Question of fact and law) The petitioner argued that their application for amendment of the GSTR-1 return for the year 2020-21 has been pending without any decision from the authority. They sought a direction for the authority to consider and decide the application. The respondents' arguments were not recorded in the judgment.