M/S Nuova Shoes vs. GST Council And 4 Others
Held
The Court disposed of the writ petition based on the fair statement made by the counsel for the Revenue. The Revenue Department assured the Court that efforts were being made to rectify the error and upload the correct GST TRAN-1 order dated March 2, 2023, onto the petitioner's GST portal. The Court expected the Revenue Department to fulfill this undertaking. The Court did not delve into the merits of the GST TRAN-1 order itself, as the issue was limited to the procedural defect of incorrect uploading. No specific section of the GST Act was explicitly discussed as the basis for the decision, which was primarily driven by the assurance of corrective action by the respondent.
Facts
The petitioner, M/s Nuova Shoes, filed a writ petition before the Allahabad High Court challenging an order dated March 2, 2023, related to GST TRAN-1. The petitioner's grievance was that while an order had been passed, the GST portal incorrectly uploaded an order belonging to a different party instead of the petitioner's correct order. The Revenue Department, represented by counsel, acknowledged the error and stated that efforts were underway to upload the correct order on the petitioner's GST portal, with an expectation of completion within four weeks.
Key Issues
1. Whether the incorrect uploading of a GST TRAN-1 order on the petitioner's GST portal, as opposed to the correct order, constitutes a procedural irregularity warranting High Court intervention under its writ jurisdiction? The petitioner argued that the wrong order being uploaded caused prejudice and inconvenience. The Revenue contended that it was an administrative oversight and that corrective measures were being taken. The core of the dispute revolves around the proper functioning of the GST portal and the timely and accurate dissemination of official orders to the concerned taxpayers.
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:185331-DB Chief Justice's Court Case :- WRIT TAX No. - 1007 of 2023 Petitioner :- M/S Nuova Shoes Respondent :- Gst Council And 4 Others Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- A.S.G.I.,Gopal Verma,Parv Agarwal Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.
Sri Shubham Agrawal, learned counsel for the petitioner, Sri Parv Agarwal, learned counsel for the Revenue and Sri Gopal Verma, learned counsel for the Union of India.
Limited grievance of the petitioner is that though GST TRAN-1 order dated 2.3.2023 has been passed but instead of uploading it on the GST Portal of the petitioner, another order of a different party has wrongly been uploaded on it.
Counsel appearing for the Revenue submits that efforts are on to make the correct order uploaded on the GST Portal of the petitioner and all probability, the same would be done within four weeks.
In view of the fair statement made by the counsel for the Revenue, the petition is disposed of expecting the Revenue Department to correctly upload the order dated 2.3.2023 on the GST Portal of the petitioner.
Order Date :- 25.9.2023 nd (Ashutosh Srivastava, J.
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