Ms Krishna Electricals And Engineers vs. Commissioner Central Goods And Service Tax
Facts
The petitioner, represented by Mr. Sagar Kothari, challenged an order dated 30.01.2023 passed by the Deputy Commissioner (Assessment), State Tax, Rishikesh, District Dehradun. The petitioner's grievance was that the impugned order was based on the erroneous ground that they had not uploaded the GST Tran-1 Form. The State counsel, Mr. Shobhit Saharia, pointed out that the order is appealable under Section 51 of the Uttarakhand Value Added Tax, 2005. The petitioner's counsel did not dispute this but expressed concern about potential delay in approaching the appellate authority.
Held
The Court held that it was not inclined to entertain the writ petition. The reasoning was that the Appellate Authority, under Section 51 of the Uttarakhand Value Added Tax, 2005, is competent to examine the petitioner's grievance regarding the alleged fallacious ground for the impugned order, including the issue of uploading the GST Tran-1 Form. The Court acknowledged the petitioner's concern about potential delay in approaching the Appellate Authority. Therefore, the writ petition was disposed of with liberty to the petitioner to file an application seeking condonation of delay before the Appellate Authority. The Court directed that if such an application is made, the Appellate Authority shall consider the petitioner's request for condonation of delay sympathetically. No issue was expressly left undecided.
Key Issues
1. Whether the High Court should entertain a writ petition challenging an order that is appealable under Section 51 of the Uttarakhand Value Added Tax, 2005, when the petitioner's primary contention relates to the factual basis of the impugned order? Petitioner's Argument: The petitioner argued that the impugned order was passed on a fallacious ground, specifically that they had not uploaded the GST Tran-1 Form. While not disputing the appealability, the petitioner expressed concern that any delay in approaching the Appellate Authority might cause them difficulty. Revenue/State's Argument: The State counsel contended that the impugned order is appealable under Section 51 of the Uttarakhand Value Added Tax, 2005, implying that the writ petition is not the appropriate remedy. The State did not present arguments on the merits of the petitioner's claim regarding the GST Tran-1 Form.
Sections Cited
Section 51
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WPMS No.541 of 2024 Hon’ble Manoj Kumar Tiwari, J.
Mr. Sagar Kothari, Advocate for the petitioner.
Mr. Shobhit Saharia, Advocate for respondent no.
Mr. Mohit Maulekhi, Brief Holder for the State of Uttarakhand.
Petitioner has challenged an order dated 30.01.2023 passed by Deputy Commissioner (Assessment), State Tax, Rishikesh, District Dehradun.
Learned State Counsel submits that the order impugned in this writ petition is appealable under Section 51 of Uttarakhand Value Added Tax, 2005. 4. This submission is not disputed by learned counsel for the petitioner. However, he submits that the impugned order has been passed based on fallacious ground that petitioner has not uploaded the GST Tran-1 Form.
Since the Appellate Authority can very well examine that aspect also, therefore, this Court is not inclined to entertain this writ petition.
Learned counsel for the petitioner submits that there is some delay, therefore, petitioner will face difficulty,
The judgment continues below.
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