M/S. Nokha Gum Industries vs. The Union Of INDIA
Held
The Court directed respondents nos. 3 (Goods And Services Tax Network) and 4 (Assistant Commissioner, Circle-D, Commercial Taxes Department, Bikaner) to address the petitioner's grievance. The petitioner was instructed to submit a detailed representation to respondent no. 3, with a copy endorsed to respondent no. 4, along with a certified copy of the Court's order, within 15 days. Respondents nos. 3 and 4 were then mandated to resolve the petitioner's grievance, if any, within one month of receiving the representation. The Court did not delve into the veracity of the petitioner's submissions but focused on providing a procedural mechanism for resolution. The writ petition was disposed of with these directions.
Facts
The petitioner, M/s. Nokha Gum Industries, filed a writ petition seeking directions to activate its inactive GST registration, change its jurisdiction, and reopen its profile. The petitioner stated that due to a technical glitch, its registration was shifted from the Assessing Officer at Nokha to Jaipur, preventing it from uploading tax returns and depositing due taxes. Although its jurisdiction was transferred to the Assistant Commissioner, Circle-D, Bikaner in May 2019, the necessary changes had not been made. The petitioner had filed a representation on May 27, 2019, to the Assistant Commissioner, GST, Bikaner, highlighting the issue, but no action was taken.
Key Issues
1. Whether the respondents should be directed to activate the petitioner's inactive GST registration, change its jurisdiction, and reopen its profile, or in the alternative, entertain its returns and declarations manually and allow it to pay taxes on the regular electronic system. Petitioner's Argument: The petitioner argued that a technical glitch caused its GST registration to be shifted to a different jurisdiction, making it impossible to file returns and pay taxes electronically. It relied on its representation filed on May 27, 2019, to the Assistant Commissioner, GST, Bikaner, to demonstrate its attempts to resolve the issue. Revenue's Argument: The judgment does not record any specific arguments from the respondents.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 15466/2019 M/s. Nokha Gum Industries, E-5, Riico Industrial Area, Nokha, Bikaner Through One Of Its Partner Shri Sampat Lal Choraria S/o Shri Subh Karan Ji, Aged About 31 Year. ----Petitioner Versus
The Union Of India, Through The Commissioner (Gst), Ministry Of Finance, Department Of Revenue, Central Board Of Excise And Customs, New Delhi.
The Commissioner, Central Goods And Service Tax Commissionerate, Jaipur.
The Goods And Services Tax Network, 4Th Floor, Tower-B, Worldmark 1, Aerocity, Indira Gandhi International Airport, New Delhi, Delhi 110037
The Assistant Commissioner, Circle-D, Commercial Taxes Department, Bikaner. ----Respondents For Petitioner(s) : Mr. Niraj Kumar Jain For Respondent(s) : JUSTICE DINESH MEHTA Judgment 23/10/2019 The present writ petition has been filed for the following reliefs: “i) The respondents be directed to activate inactive GST registration and change of jurisdiction and reopen the profile. In the event they do not do so, they will entertain the returns and other declarations of the petitioner manually and pass orders on it after due verification of
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