M/S Ajay Rolling Shutter And Engineering Works vs. Union Of INDIA And 2 Others

Held

The Court held that there is no statutory obligation on the State GST authorities to allow the petitioner to revise their GSTR 3B for March 2019. While a circular might grant discretion, it was not sufficient in this case, especially since adjudication proceedings had concluded. Regarding the adjudication order dated August 28, 2019, the Court found it to be clearly appealable under Section 107 of the U.P. GST Act, 2017. The Court was not inclined to entertain the writ petition under Article 226 of the Constitution. The petitioner's submission that they might not succeed in appeal without revising GSTR 3B was not accepted. The Court stated that if the appeal is allowed and it is established that the GSTR 3B contained inadvertent mistakes, the appellate authority would adjudicate accordingly. Any excess tax deposited could be claimed in appropriate proceedings. The Court disposed of the writ petition with a direction to entertain the appeal if filed within two weeks, without objection as to limitation, due to the prevailing Covid-19 pandemic.

Facts

The petitioner, M/s Ajay Rolling Shutter And Engineering Works, filed a writ petition seeking a mandamus to revise their GSTR 3B for March 2019 and a certiorari against an adjudication order dated August 28, 2019, passed by Respondent No. 3. The respondent authorities raised a preliminary objection, arguing that there is no statutory obligation to allow revision of GSTR 3B and that a statutory remedy of appeal under Section 107 of the U.P. GST Act, 2017, is available against the adjudication order. The petitioner contended that without revising GSTR 3B, their appeal would be unsuccessful.

Key Issues

1. Whether a writ of mandamus can be issued directing the State GST authority to allow the petitioner to revise their GSTR 3B for March 2019, under Section 39 of the CGST Act, 2017, and relevant rules? The petitioner argued that a writ of mandamus should be issued to allow revision, as it is necessary for their appeal to succeed, and that a circular might grant discretion. The respondent State GST authority argued that no statutory obligation exists to allow revision of GSTR 3B, and that a writ of mandamus is not maintainable. 2. Whether the writ petition is maintainable against the adjudication order dated August 28, 2019, or if the petitioner should avail the statutory remedy of appeal under Section 107 of the U.P. GST Act, 2017? The respondent argued that the adjudication order is appealable under Section 107, making the writ petition inappropriate.