M/S Bharat Aluminium Company LTD. vs. Union Of INDIA
Held
The Court disposed of the writ petition in similar terms as an order passed by the Division Bench of the Allahabad High Court in M/s. Continental India Private Limited & Another vs. Union of India. The Court directed the respondents to reopen the GST portal within two weeks of receiving the order. If the portal was not reopened, the respondents were to entertain the Petitioner's application manually and pass orders after due verification of the claimed credit. The Court also directed that the Petitioner be allowed to pay taxes on a regular electronic system, which would be maintained for the use of the credit likely to be considered for the Petitioner. The Petitioner had already filed their forms, with the only impediment being the inability to affix a digital signature due to a system error.
Facts
M/s Bharat Aluminium Company Ltd. (Petitioner) filed a writ petition seeking permission to submit a physical copy of Form GST TRAN-1 or the data uploaded on the GST portal without a digital signature, under Section 140 of the CGST Act read with Rule 120 of the CGST Rules. Alternatively, the Petitioner prayed for the GST portal to be reopened to enable them to revise the filed Form GST TRAN-1 and claim eligible transitional credit. The Petitioner had uploaded revised data but could not affix a digital signature due to a system error. Despite approaching authorities, no favorable response was received, leading to the present petition.
Key Issues
1. Whether the Petitioner should be permitted to submit a physical copy of Form GST TRAN-1 or the data uploaded on the GST portal without a digital signature under Section 140 of the CGST Act read with Rule 120 of the CGST Rules? 2. Whether the GST portal should be reopened to enable the Petitioner to revise Form GST TRAN-1 and claim eligible transitional credit? Petitioner's Arguments: The Petitioner argued that they had successfully filed their forms before the authorities but were unable to affix the digital signature due to a system error. They sought to either submit a physical copy or have the portal reopened to revise the form and claim transitional credit. Respondents' Arguments: The counsel for Respondent No. 1, upon seeking instructions, submitted that the writ petition could be disposed of on similar terms as a case before the Allahabad High Court.
Sections Cited
Section 140, Rule 120
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 33 of 2018 M/s Bharat Aluminium Company Ltd. A Company Incorporated Under The Companies Act, 1956, Having Its Registered Office At Aluminium Sadan Core 6, Scope Office Complex, 7 Lodhi Road, New Delhi 110003 And Plant At P.O. Balco Nagar, Korba 495684 Chhattisgarh Through Its Authorised Signatory Gaurav Saini Manager (Legal) ---- Petitioner Versus
Union Of India, Through The Joint Secretary (Revenue), Ministry Of Finance, Department Of Revenue, Room No. 46, North Block New Delhi-110001. 2. The GST Council, Through The Additional Secretary, GST Council Secretariat 5th Floor, Tower II, Jeevan Bharti Building Janpath Road, Connaught Place, New Delhi-110001
The Central Board Of Excise And Customs, Ministry Of Finance, Government Of India, North Block, New Delhi-110001
Commissioner Of Central Tax, Goods And Services Tax, Central GST Bhawan, Dhamtari Road, Tikrapara, Raipur, Chhattisgarh.
Assistant Commissioner, Central Tax, Goods And Service Tax, Korba, Plot No. 5, Nidhi Biz, Transport Nagar, Korba, Chhattisgarh.
Commissioner, State Tax, Goods And Services Tax, Raipur, Civil Lines, Near Raj Bhavan, Raipur, Chhattisg
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