M/S. Rajasthan Motors vs. State Of Rajasthan

Held

The Court, without going into the veracity of the facts asserted by the petitioner, disposed of the writ petition. The Court directed respondents No. 2 (Assistant Commercial Taxes Officer) and No. 3 (Goods and Service Tax Council) to consider the petitioner's representation within a period of one month from the receipt of a certified copy of the order. The petitioner was also permitted to file a photo-stat copy or a fresh representation to respondents No. 2 and 3, along with a copy of their earlier representations. The Court clarified that this direction was solely to ensure expeditious redressal of the petitioner's grievance and should not be construed as a direction to decide the representation in a particular manner. The stay application was also disposed of.

Facts

The petitioner, M/s. Rajasthan Motors, opted out of the composition scheme on 10.10.2017. Subsequently, the petitioner attempted to upload Form GST ITC-01 to claim input tax credit but was unable to do so due to alleged technical glitches on the GST common portal. The petitioner claims that Form GST ITC-01 was not available on the website. Despite contacting the Nodal Officer, the GST Council, and sending a representation dated 18.09.2018 to the Assistant Commissioner, State Goods and Service Tax, Pali Marwar, and an email to the GST Council's help desk, no action was taken. This writ petition was filed to address this grievance.

Key Issues

1. Whether the petitioner is entitled to claim input tax credit under Form GST ITC-01 despite alleged technical glitches preventing its upload on the GST common portal, and if the respondents have failed to provide a functional mechanism for such claims, turning on the provisions related to the availability of the common portal and the process for claiming transitional credit. Petitioner's Arguments: The petitioner argued that they were prevented from filing Form GST ITC-01 due to technical issues with the GST common portal, which was not functional for uploading the required form. They contended that the respondents, including the GST Council and GSTN, failed to provide a proper mechanism for them to exercise their right to claim input tax credit after opting out of the composition scheme. They relied on their representations and attempts to contact various authorities. Respondents' Arguments: The judgment does not record any specific arguments made by the respondents. The Court proceeded to dispose of the petition without delving into the merits of the petitioner's assertions.