Vedanga Vyapaar Private Limited & Anr vs. The Nodal Officerof State Tax, Dirc. Of Comme. Taxes & Ors
Facts
The petitioner, Vedanga Vyapaar Private Limited & Anr., was unable to upload or submit the application form in GST Reg-26 for correction/rectification of their PAN and business status on the GST portal. They approached the GST Help Desk and the jurisdictional assessing authority/State Nodal Officer for assistance. The writ petition was filed before the High Court challenging the inaction or inability of the authorities to address this technical difficulty. The State respondents were represented by the Nodal Officer of State Tax Directorate of Commercial Taxes, West Bengal, and others.
Held
The Court observed that there was no need to keep the writ petition pending given the disputes involved. It granted liberty to the petitioner to make a fresh representation before the Nodal Officer of State Tax, Directorate of Commercial Taxes, West Bengal (respondent No.1) within two weeks. Respondent No.1 was directed to consider this representation, if filed within the stipulated time, and dispose of it in accordance with law by passing a reasoned and speaking order. This process was to be completed within two weeks thereafter, after giving the petitioner an opportunity of hearing. The Court explicitly recorded that it had not gone into the merits of the case, and the respondent No.1 was to consider the representation strictly in accordance with law.
Key Issues
1. Whether the petitioner is entitled to relief from this Court for their inability to upload the GST Reg-26 form due to technical issues on the GST portal, and if so, what is the appropriate course of action? The petitioner argued that they had made genuine efforts to rectify the issue by approaching the GST Help Desk and the jurisdictional authorities, but their grievance remained unaddressed. They sought intervention from the Court to ensure their application for correction is considered. The State respondents did not record any specific arguments in the judgment, but implicitly, their position would be to follow due process and legal provisions for grievance redressal.
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S/L 124 26.08.2021 Court. No. 2 cm WPA 2132 of 2020 Vedanga Vyapaar Private Limited & Anr.
Vs.
The Nodal Officer of State Tax Directorate of Commercial Taxes, West Bengal & Ors. (Through Video Conference)
Mr. Anil Kumar Dugar Mr. Rajarshi Chatterjee ….. For the petitioners Mr. A. Ray, Ld. G.P.
Mr. S. Mukherjee Mr. D. Ghosh …. For the State Respondents Heard both the parties.
It is the case of the petitioner that petitioner being unable to upload/submit the application form in GST Reg-26 alongwith correction/rectification in respect of PAN and status of business on GST Portal and the petitioner had approached the GST Help Desk, juri ictional assessing authority/ State Nodal Officer for considering the aforesaid difficulty.
Considering the submission of the parties, I am of the view that there is no need to keep this writ petition pending in view of the disputes involved. Liberty is given to the petitioner to make a fresh representation before the Nodal Officer of State Tax, Directorate of Commercial Taxes, West Bengal/respondent No.1 within two weeks from date for redressal of his grievance. Respondent No.1 shall consider the said represent
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