Lna Infra Project PVT. LTD. vs. Union Of INDIA

CW/6294/2022HC RajasthanGSTCNR RJHC02032132202202 May 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN2 pages

AI SummaryRemanded

Facts

The petitioner, LNA Infra Project Pvt. Ltd., through its authorized signatory Murarilal Singhal, filed a writ petition before the Rajasthan High Court. The petitioner's grievance was that their application for amendment of their GSTR-1 return for the financial year 2020-21 had not been considered by the concerned authority. The petition was filed against the Union of India, Chief Commissioners of Central and Rajasthan GST Departments, and the Commercial Tax Officer, Rajasthan GST Department, Circle B, Bharatpur. The petitioner sought a direction for the authority to decide their pending application.

Held

The Court acknowledged the petitioner's grievance that their application for amendment of GSTR-1 for the financial year 2020-21 had not been considered. The Court found the grievance to be of a limited nature. Instead of keeping the writ petition pending, the Court decided to dispose of it by issuing a direction to the concerned Respondent No. 4, the Commercial Tax Officer, Rajasthan GST Department, Circle B, Bharatpur. This direction was to decide the petitioner's application and pass an appropriate order. The Court also directed that the order passed by the authority should be communicated to the petitioner. The Court further clarified 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. The ratio decidendi is that a statutory authority must decide applications filed before it within a reasonable time, and a High Court can direct such an authority to pass an order when there is a failure to do so.

Key Issues

1. Whether the Commercial Tax Officer, Rajasthan GST Department, Circle B, Bharatpur, has failed to consider and decide the application filed by the petitioner for amendment of GSTR-1 for the financial year 2020-21, thereby violating the petitioner's right to seek rectification of their tax returns? Petitioner's contention: The petitioner argued that their application for amendment of GSTR-1 for the financial year 2020-21 has been pending without any decision from the concerned authority. They sought a direction for the authority to consider and pass an order on their application. Respondents' contention: The judgment does not record any specific contention from the respondents. The court proceeded to dispose of the petition based on the petitioner's grievance.

Sections Cited

GSTR-1

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 6294/2022 LNA Infra Project Pvt. Ltd., Murarilal Singhal (JV) 107, Ranjeet Nagar, Bharatpur through its Authorized Signatory Murarilal Singhal S/o Late Sh. R.G. Singhal ----Petitioner Versus 1. Union of India, through Secretary, Finance Department, Government of India, New Delhi 2. Chief Commissioner, Central Goods and Service Tax Department, NCR Building, Statue Circle, C-Scheme, Jaipur 3. Chief Commissioner, Rajasthan Goods and Services Tax Department, Kar Bhawan, Ambedkar Circle, Jaipur 4. Commercial Tax Officer, Rajasthan Goods and Services Tax Department, Circle B, Bharatpur ----Respondents For Petitioner : Mr. Pankaj Ghiya Advocate with Mr. Mohit Singhal Advocate. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN

Order 02/05/2022 Heard. Grievance ventilated by the petitioner in this petition is that the application for facilitating amendment in the GSTR-1 for the year 2020-21 in the case of the petitioner, M/s. LNA Infra Project Private Limited, has not been considered and no orders have been passed by the authority one way or the other. Considering the limited nature of grievance raised in the petition, instead of keeping the matter pending, we are (2 of 2) [CW-6294/2022] inclined to dispose off the petition with direction to concerned Respondent No. 4 to decide the application and pass appropriate order and communicate the same to the petitioner. It goes without saying that in case the petitioner is not satisfied, he will have the liberty to challenge the order by availing the remedy as may be available under the law. With the aforesaid directions, writ petition is disposed off. (SAMEER JAIN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ MANOJ NARWANI /11

Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.