Arpan Agro Industries Ludhiana, Punjab Thru. Proprietor Arpan Goyal vs. State Of U.P. Thru. Secy. Deptt. Of Food And Civil Supplies Lko. And Others
Held
The Court directed the petitioner to make a fresh, detailed representation to respondent no. 3, the Principal Secretary, Foods and Civil Supplies, Lucknow, Uttar Pradesh. This representation should include all grievances, a copy of the writ petition, annexures, supporting documents, and a certified copy of the Court's order. Respondent no. 3 is mandated to consider and decide this representation expeditiously and in accordance with the law, issuing a reasoned and speaking order. If the petitioner is found entitled to the certificate, it must be issued within four weeks of the representation and order being placed before the authority. The Court explicitly stated that it had not applied itself to the merits of the case, leaving all questions open for the competent authority to decide.
Facts
The petitioner, Arpan Agro Industries, supplied Fortified Rice Kernels (FRK) to the State of Uttar Pradesh. The petitioner contended that they were not being issued the relevant GST certificate required as per Notification No. 39/2017-Central Tax (Rate) dated 18.10.2017, which mandates issuance by an officer not below the rank of Deputy Secretary, Government of U.P. The petitioner sought a time-bound decision on their representation for this certificate. The Standing Counsel for the State had no objection to this request. The Court noted that it had not examined the merits of the case.
Key Issues
1. Whether the petitioner is entitled to the issuance of a GST certificate for the supply of Fortified Rice Kernels as per Notification No. 39/2017-Central Tax (Rate) dated 18.10.2017? Petitioner's contention: The petitioner argued that they had supplied FRK to the State of U.P. and were entitled to the GST certificate as per the specified notification. They sought a time-bound consideration of their representation for this purpose. Revenue's contention: The learned Standing Counsel for the respondent State had no objection to the petitioner's request for a time-bound decision on their representation.
Sections Cited
Notification No. 39/2017-Central Tax (Rate)
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC-LKO:63054-DB Court No. - 3 Case :- WRIT - C No. - 8329 of 2023 Petitioner :- Arpan Agro Industries Ludhiana, Punjab Thru.
Proprietor Arpan Goyal Respondent :- State Of U.P. Thru. Secy. Deptt. Of Food And Civil Supplies Lko. And Others Counsel for Petitioner :- Siddharth Nandwani Counsel for Respondent :- C.S.C.
Hon'ble Vivek Chaudhary,J.
Hon'ble Manish Kumar,J.
Heard learned counsel for the petitioner and learned Standing Counsel for the State.
Petitioner submits that though he has supplied the Fortified Rice Kernels (in short 'FRK') to the State of U.P. but the relevant GST certificate for the same is not being issued which are required to be issued as per Notification No. 39/2017- Central Tax (Rate) dated 18.10.2017 by an Officer not below the rank of Deputy Secretary, Govt. of U.P.
Learned counsel for petitioner submits that grievance of petitioner would be substantially met in case representation of petitioner for the said purposes is considered and decided in a time bound manner.
Learned Standing Counsel has no objection to the same.
In view thereof, petitioner is permitted to make a fresh detailed representation to respondent no.3-Principal
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.