M/S Jda INDIA Co. vs. Union Of INDIA
Held
The Court disposed of the present writ petition in the same terms as the order passed in Trivedi Ventures LLP's case. In Trivedi Ventures LLP, the Division Bench granted liberty to the petitioners to make an application before the GST Council through the Standing Counsel. The Standing Counsel was requested to forward this application to the jurisdictional officer for onward transmission to the GST Council. The GST Council was then to consider issuing a requisite certificate of recommendation, along with necessary particulars and evidence. If the petitioner's assertions were found correct, the GST Council was to issue a recommendation to the Commissioner, enabling the petitioner to receive the benefit of CENVAT credit within the stipulated time. The stay petition was also disposed of.
Facts
The petitioner, M/s JDA India Co., filed a writ petition before the Rajasthan High Court challenging an unspecified order or action related to GST. The respondents include the Union of India, GST Council, GST Network, CBIC, and the Assistant Commissioner, CGST, Jodhpur. The petitioner sought relief concerning their GST matters. The learned counsel for the parties informed the Court that similar writ petitions, including Trivedi Ventures LLP Vs. Union of India & ors., had been disposed of by a Division Bench of the High Court at Jaipur on July 30, 2020.
Key Issues
1. Whether the petitioner is entitled to make an application before the GST Council for a recommendation to avail CENVAT credit benefits, and if so, what is the procedure? Petitioner's Argument: The petitioner, through their counsel, sought a resolution to their GST-related issues. While not explicitly detailed in this short order, the implication is that the petitioner sought a mechanism to obtain necessary recommendations or certifications to avail benefits, likely related to input tax credit, which was hindered by some procedural or substantive issue. Revenue's Argument: The respondents, represented by their counsel, agreed to a procedure that involved the petitioner making an application to the GST Council. This suggests the revenue's stance was to facilitate a resolution through the established GST framework, provided the petitioner followed the prescribed steps.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 10593/2020 M/s JDA India Co., Through Karta Mr. Sushil Bansal, aged about 44 years, Having Principal Place Of Business At 32, Boharo Ki Dhal, Pali- Marwar (Rajasthan)- 307401. ----Petitioner Versus
Union Of India, Ministry Of Finance (Department Of Revenue) Room No. 46, North Block, New Delhi-110001 Through Joint Secretary (Revenue).
The Good And Service Tax Council (Gst Council), Office At The Gst Council Secretariat, 5Th Floor, Tower Ii, Jeevan Bharti Building Janpath Road, Connaugh Place, New Delhi-110001 Through Its Secretary.
Goods And Service Tax Network (Gstn), Through Its Ceo, East Wing , Worldmark 1, 4Th Floor, Tower B, Aerocity, New Delhi - 110037
Central Board Of Indirect Taxes And Custom, Through Its Chairman, Department Of Revenue, North Block, New Delhi-110001. 5. Assistant Commissioner, Range-Xvi, Office Of Central Goods And Service Tax, Jodhpur, Rajasthan. ----Respondents For Petitioner(s) : Mr.Prateek Gattani, Adv. For Respondent(s) : Mr.Rajvendra Saraswat, Adv. Mr.Ramdev Rajpurohit, Adv. HON'BLE MR. JUSTICE MANOJ KUMAR GARG Order 14/01/2021 Learned counsel for th
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