Nandan Mukherjee vs. Union Of INDIA Through Ministry Of Heavy Industries

W.P.(C)/11732/2024HC DelhiGSTCNR DLHC01053707202427 August 2024Bench: HON'BLE MR. JUSTICE SANJEEV NARULA2 pages
For Petitioner: Mr. Sagar Shivam Jaiswal, Advocate with Petitioner in personFor Respondent: Mr. Manish Rohilla, SPC for UOI. Ms. Devika Agnihotri and Mr. Arun Dhiman, Advocates
AI SummaryRemanded

Facts

The Petitioner, Mr. Nandan Mukherjee, who has a 75% locomotor disability, sought to purchase a four-wheeler and applied for a GST Concession Certificate. As a prerequisite, he obtained a Unique Disability ID Card on July 5, 2024. The Petitioner attempted to submit his application for the GST Concession Certificate on the Respondent's (Ministry of Heavy Industries) website multiple times. However, he encountered persistent error messages, including "UDID number does not exist. Please enter valid UDID number and date of birth" and "Website is under Maintenance." Despite verifying his UDID number, the errors continued. The Petitioner claims to have raised grievances on the Respondent's helpline without resolution. The Respondent noted that no attempt was made to contact them prior to the petition filing.

Held

The Court disposed of the petition with specific directions, refraining from expressing any opinion on the Petitioner's eligibility for the GST Concession Certificate. The primary issue addressed was the Petitioner's inability to submit his application due to website errors. The Court directed the Respondent to resolve the website issue within ten days, enabling the Petitioner to submit his application. If the resolution is not effected within this timeframe, the Respondent is mandated to accept a paper copy of the Petitioner's application and process it in accordance with the law. The Court explicitly left all rights and contentions of the parties open for future consideration and did not express any view on the merits of the Petitioner's eligibility.

Key Issues

1. Whether the Respondent/Ministry of Heavy Industries is obligated to issue a GST Concession Certificate to the Petitioner, a person with 75% locomotor disability, for the purchase of a four-wheeler, considering the Petitioner has obtained a Unique Disability ID Card. Petitioner's Contentions: The Petitioner argued that he is eligible for the certificate, having met the prerequisite of obtaining a UDID Card. He asserted that the Respondent's website is malfunctioning, preventing him from submitting his application, and that his attempts to resolve the issue through the helpline have been unsuccessful. Respondent's Contentions: The Respondent stated that prior to the filing of the present petition, no attempt was made by the Petitioner to contact them regarding the issue.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~71 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 11732/2024 & CM APPL. 48795/2024 NANDAN MUKHERJEE .....Petitioner Through: Mr. Sagar Shivam Jaiswal, Advocate with Petitioner in person. versus UNION OF INDIA THROUGH MINISTRY OF HEAVY INDUSTRIES .....Respondent Through: Mr. Manish Rohilla, SPC for UOI. Ms. Devika Agnihotri and Mr. Arun Dhiman, Advocates. CORAM: HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R %

27.08.

2024

1.

The present petition seeks to direct the Respondent/Ministry of Heavy Industries to issue a GST Concession Certificate1 for enabling Petitioner to purchase a four-wheeler.

2.

Petitioner, a person with 75% locomotor disability, intends to purchase a four-wheeler and has applied for a GST Concession Certificate for a person with disability. As a pre-requisite for obtaining the said Certificate, Petitioner has obtained a Unique Disability ID Card,2 issued by Ministry of Social Justice and Empowerment on 05th July, 2024. 3. Petitioner has attempted to apply on the Respondent’s website for the GST Concession Certificate, however, despite se

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