M/S Bright Vijaywargi Jv vs. Union Of INDIA And Others
Original PDF →Facts
The petitioner, M/s Bright-Vijaywargi (JV), filed a writ petition seeking a mandamus directing the respondents to issue a password against a provisional ID for TIN 06461950758, enabling migration from the VAT to GST regime. The petitioner also sought the issuance of a GST Registration Certificate, which had not been provided despite multiple communications. The petitioner's counsel stated that they would be satisfied if respondent No.2, the Goods and Service Tax Network, was directed to consider and decide their email (Annexure P-13) expeditiously. The respondents accepted notice.
Held
The Court disposed of the writ petition by issuing a direction to respondent No.2, the Goods and Service Tax Network. Respondent No.2 was directed to consider and decide the petitioner's email (Annexure P-13) in accordance with the law within six weeks from the receipt of the certified copy of the judgment. If, upon consideration, the competent authority found the relief sought by the petitioner to be admissible, the consequential relief was to be granted. Furthermore, if any deficiency was noticed in the documents submitted by the petitioner, the petitioner was to be afforded an opportunity of hearing before any rejection of their case. The Court did not delve into the merits of the petitioner's claim for migration and registration.
Key Issues
1. Whether the Court should issue a writ of mandamus directing respondent No.2, the Goods and Service Tax Network, to consider and decide the petitioner's email (Annexure P-13) expeditiously, concerning the issuance of a password for migration to the GST regime and a GST Registration Certificate? Petitioner's Contention: The petitioner argued that they are entitled to a direction for the expeditious consideration of their email by respondent No.2, as they have not yet received the necessary credentials for GST migration and registration despite prior communications. Respondents' Contention: The respondents accepted notice, and the Court proceeded without delving into the merits of the case.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision: June 05, 2020 M/s Bright-Vijaywargi (JV)
...Petitioner VERSUS Union of India and others ...Respondents CORAM: HON'BLE MR. JUSTICE JITENDRA CHAUHAN HON'BLE MRS. JUSTICE ARCHANA PURI Present: Mr.Sandeep Goyal, Advocate for the petitioner. Mr.Sourabh Goel, Advocate for respondents No.1 and 2. Mr.Ankur Mittal, Addl. Advocate General, Haryana for respondents No.3 and 4. **** JITENDRA CHAUHAN, J. The matter has been taken up through video-conferencing in the light of the pandemic Covid-19 situation and as per instructions. This writ petition under Article 226/227 of the Constitution of India has been filed for the issuance of a writ, in the nature of mandamus for directing the respondents to issue password to the petitioner against the provisional ID for TIN 06461950758 allotted to it so that it can migrate itself from VAT to GST regime and also to issue GST Registration Certificate which has not been done till date despite the fact of having sent various E-mails and letters to various authorities etc. VINEET GULATI 2020.06.09 11:41 I attest to the accuracy and authenticity of this document Chandigarh -2- Learned counsel for the petitioner states that at this stage he would be satisfied, if a direction is issued to respondent No.2-Goods and Service Tax Network, to consider and decide the E-mail (Annexure P-13) expeditiously. Heard. Notice of motion. Mr.Sourabh Goel, Advocate accepts notice on behalf of the respondents No.1 and 2 and and Mr. Ankur Mittal, Addl. A.G., Haryana, accepts notice on behalf of respondents No.3 and 4. In view of the above, without adverting to the merits of the case, the present petition is disposed of with a direction to respondent No.2- Goods and Service Tax Network to consider and decide the E-mail (Annexure P-13) in accordance with law within six weeks from the receipt of the certified copy of the judgment. In case, on consideration, the competent authority reaches to the conclusion that the relief sought by the petitioner is admissible to it, in such eventuality, the consequential relief be allowed to it. However, in case, any deficiency is noticed in the documents, before rejecting the case of the petitioner, it be afforded an opportunity of hearing. Disposed of accordingly. (JITENDRA CHAUHAN) (ARCHANA PURI) JUDGE JUDGE June 05, 2020 Vgulati Whether speaking/reasoned Yes/No Whether reportable Yes/No VINEET GULATI 2020.06.09 11:41 I attest to the accuracy and authenticity of this document Chandigarh
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.