Indusind Media Communications LTD vs. Union Of INDIA
Original PDF →Facts
The petitioners, Indusind Media Communications Ltd & 1 other, filed a Special Civil Application before the Gujarat High Court. Initially, the petition sought various reliefs, but subsequent court orders narrowed down the surviving prayer to paragraph 14(d). This prayer sought a writ of prohibition directing the respondents (Union of India and others) not to impose or to waive any late fee, interest, and penalty on the petitioners for delayed filing of GSTR 3B and GSTR 1 returns for the period commencing January 2018 until transition credit was made available. The Gujarat Commissionerate had verified the credit availed by the writ applicant and issued a certificate as per a previous court order. The petitioners stated that no proceedings had been initiated as apprehended.
Held
The Court noted that the petitioner, through their counsel Mr. Contractor, was not pressing the application for the relief sought in paragraph 14(d). The other aspects of the petition had been taken care of. Given that the specific prayer concerning the waiver or non-imposition of late fees, interest, and penalties for delayed filing of GSTR 3B and GSTR 1 was not being pressed, the Court found no further adjudication was required. The petition was therefore disposed of on this basis. The Court did not make any findings on the merits of the claim for waiver or non-imposition of penalties, as it was not pressed by the petitioner. No specific provisions of the GST Act were discussed in relation to this specific issue as it was not adjudicated.
Key Issues
1. Whether the Court should issue a writ of prohibition directing the respondents to not impose or waive late fee, interest, and penalty on the petitioner for the delayed filing of GSTR 3B and GSTR 1 for the period commencing January 2018 until the transition credit is made available. The petitioner, through Mr. Parth Contractor, argued that their apprehension of proceedings was the basis for the prayer in paragraph 14(d). However, Mr. Contractor subsequently stated that he was not pressing the application concerning the relief in paragraph 14(d). The judgment does not record any specific arguments from the revenue or state respondents on this issue, other than their appearance and the fact that a certificate of verification had been issued by the Principal Commissioner, Central GST, Ahmedabad South.
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Cause title — parties, addresses and appearances
ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA)
Pursuant to the order passed by this Court dated 19th June, 2019, the Gujarat Commissionerate verified the credit availed by the writ applicant and accordingly, issued a certificate in that regard. This part of the procedure is completed.
On 26th December, 2019 this Court passed the following order. “The learned advocate for the petitioners has placed on record a certificate of verification dated 23.7.2019 issued by the office of the Principal Commissioner, Central GST, Commissionerate, Ahmedabad South. The same is taken on record. The learned counsel has submitted that the only prayer which survives in the present petition is the relief claimed vide paragraph 14(d) of the petition. Stand over to 22nd January, 2020.” C/SCA/14428/2018 ORDER
Thus, now the only relief, which is prayed for is in terms of Paragraph14(d) of the petition. Paragraph14(d) reads thus: “14(d) Issue a writ, order or direction in the nature of prohibition directing the Respondents to not impose/waive any late fee, interest and penalty on the petitioner for the delayed filing of GSTR 3B and GSTR1 for the period commencing January 2018 till the transition credit is made available to the petitioner;”
It is pointed out by Mr. Contractor that till this date, no proceedings have been initiated as apprehended. It is just an apprehension on the basis of which the writapplicant is praying for in terms of Paragraph14(d).
Mr. Contractor is not pressing this application so far as the relief in terms of Paragraph14(d) is concerned. The other aspects have been taken care of. In such circumstances, no further adjudication is required. This petition stands disposed of. (J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) aruna
Reproduced from the public record of the Gujarat High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.