Chhattisgarh Steel And Power LTD. vs. Union Of INDIA
Facts
Chhattisgarh Steel And Power Ltd. (the petitioner) filed a writ petition seeking a direction to the respondents to reopen the CG-GST Portal for filing the GST TRAN-1 Form. During the pendency of the writ petition, the petitioner's counsel presented an email dated April 3, 2020, issued by the IT Grievance Redressal Committee (ITGRC). The petitioner's counsel stated that this email would address the petitioner's grievance, and therefore, the writ petition could be disposed of. The State Counsel did not oppose this limited prayer.
Held
The Court decided to dispose of the writ petition. The reasoning was based on the petitioner's submission that the email dated April 3, 2020, from the IT Grievance Redressal Committee, which permits the petitioner to submit its GST TRAN-1 Form, adequately addresses their grievance. The State Counsel's lack of opposition to this limited prayer further supported the decision. The operative direction was to enable the petitioner to submit its GST TRAN-1 Form in light of the ITGRC's email. No issues were expressly left undecided.
Key Issues
1. Whether the CG-GST Portal should be reopened to enable the petitioner to file its GST TRAN-1 Form. The petitioner argued that the email dated April 3, 2020, from the IT Grievance Redressal Committee, which allows the petitioner to submit the GST TRAN-1 Form, effectively resolves their grievance. The respondents did not present any arguments against this position, as the State Counsel did not oppose the petitioner's limited prayer.
Sections Cited
GST TRAN-1 Form
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 72 of 2019 Chhattisgarh Steel And Power Ltd., Through Mr. Harshvardhan Agrawal S/o Late Rajesh Agrawal Age - 26 Years, R/o 10, Anupam Nagar, Near T V Tower, Shankar Nagar, Raipur Chhattisgarh., District : Raipur, Chhattisgarh ---- Petitioner Versus
Union Of India Through Secretary Department Of Revenue Ministry Of Finance North Block, New Delhi - 110001,
GST COUNCIl Through Secretary 5th Floor, Tower Ii Jeevan Bharti Building Janput Road, Connaught Place New Delhi - 110001,
Principal Commissioner, CGST And Custom, Central GST Building, Dhamtari Road, Tikarapara, Raipur - 492001, Chhattisgarh.
Commissioner GST Department, North Block, Sector - 19 , Atal Nagar District Raipur Chhattisgarh.
Superintendent, Central Excise Range - III, Champa, Central Excise Building Vyapar Vihar, Bilaspur Chhattisgarh.
---Respondents For Petitioner : Mr. Siddharth Shukla, Adv. For Union of India : Mr. Himanshu Pandey, Adv. For Respondents No. 3 & 5 : Mr. Maneesh Sharma, Adv. Hon'ble Shri Justice P. Sam Koshy Order on Board
21/05/2020
Th
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Reproduced from the public record of the Chhattisgarh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.