M N Walnut Co Fruit Mandi Narwal Jammu vs. Goi Ministry Of Finance Deptt Of Revenue And Others
Facts
The petitioner, M.N. Walnut Company, filed a writ petition before the High Court of Jammu & Kashmir and Ladakh seeking a direction to enable the Invoice Furnishing Facility (IFF) on the GST portal. The petitioner intended to upload data for February 2021, for which tax liability had already been discharged by filing GSTR-3B for March 2021, reflecting consolidated figures. The petitioner claimed to have made representations to the Assistant Commissioner of State Taxes and other authorities, but these were not being considered, causing irreparable loss. The petitioner sought a mandamus for portal access and other consequential reliefs.
Held
The Court did not directly decide on the merits of enabling the IFF for the petitioner. Instead, it directed that the petitioner's grievance could be redressed by filing a fresh representation before the GST Policy Wing of respondent No.1. This authority, along with the Assistant Commissioner of State Taxes, was directed to examine the petitioner's projected grievance in the representation and pass appropriate orders in accordance with the law. The Court ordered that this be done within two weeks of receiving the representation and a copy of the Court's order. The writ petition was disposed of in terms of these directions.
Key Issues
1. Whether the petitioner is entitled to a direction for enabling the Invoice Furnishing Facility (IFF) on the GST portal for the month of February 2021, considering they have already discharged the tax liability and reflected consolidated figures in GSTR-3B for March 2021? Petitioner's Contention: The petitioner argued that they had made prior representations to the Assistant Commissioner of State Taxes and other authorities regarding their inability to upload IFF data for February 2021, but these representations were not addressed, leading to a grievance. They sought a mandamus to allow them to upload the data. Revenue's Contention: The judgment does not record any specific arguments or contentions from the respondents (Government of India and others).
Sections Cited
None explicitly discussed or named in the judgment.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 28.04.2023
The petitioner in this petition has inter alia prayed for the following directions:- “i) For the issuance of a writ, order or direction especially in the nature of mandamus for enabling the IFF option on the portal so that petitioner can upload the data for the month of February, 2021 for which the petitioner has already discharged the tax liability while filing GSTR- 3B for the month of march 2021 and has also reflected the consolidated figures in GSTR-3B. ii) To pass such other orders as may be deemed fit and proper in the facts and circumstances of the present case; iii) Exempt from filing of certified copies of the Annexures; iv) Issuance of advance notices to the respon
The judgment continues below.
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Reproduced from the public record of the High Court of Jammu and Kashmir and Ladakh. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.