M/S Ajay Hardware Industries PVT LTD vs. Union Of INDIA And Ors
Held
The Court did not decide the merits of the case. The petitioner, at the outset, submitted that new developments had taken place after the filing of the writ petition, including receipt of a communication from the respondent office. Consequently, the petitioner's counsel requested permission to withdraw the present petition with liberty to file a fresh one on the same cause of action with better particulars. The Court allowed this request, dismissing the petition as withdrawn with liberty as prayed for. No specific finding was made on the entitlement to carry forward CENVAT credit or the reasons for the inability to file TRAN-1.
Facts
The petitioner, M/s. Ajay Hardware Industries Pvt. Ltd., filed a writ petition seeking a direction to the respondents to open the GST portal or accept manually filed TRAN-1. The petitioner intended to carry forward CENVAT credit amounting to ₹4,37,976/- in Form GST TRAN-1 but was unable to do so due to system glitches beyond their control. The petition was filed under Articles 226/227 of the Constitution of India. Subsequent to the filing of the writ petition, new developments occurred, and the petitioner received a communication from the respondent office.
Key Issues
1. Whether the petitioner is entitled to a writ in the nature of certiorari directing the respondents to open the GST portal or accept manually filed TRAN-1 to carry forward CENVAT credit of ₹4,37,976/- due to system glitches. Petitioner's contention: The petitioner argued that they were prevented from filing TRAN-1 due to reasons beyond their control, specifically system glitches in the respondents' portal, and therefore, should be allowed to carry forward their CENVAT credit. Respondents' contention: The judgment does not record any specific contentions from the respondents regarding the merits of the case. However, the subsequent development of a communication from the respondent office and the petitioner's subsequent prayer to withdraw the petition suggest a potential resolution or a change in circumstances.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-4101-2019 Decided on: 15.02.2019 M/s. Ajay Hardware Industries Pvt. Ltd. .... Petitioner
Vs Union of India and others ..... Respondents CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL Present: Mr. Rohit Gupta, Advocate for the petitioner. Mr. Sunish Bindlish, Advocate for the respondents. **** AJAY KUMAR MITTAL
, J (ORAL)
Prayer made in this writ petition under Articles 226/227 of the Constitution of India, is inter alia for issuance of a writ in the nature of certiorari directing the respondents to open the GST portal or the accept the manually filed TRAN-1 to enable the petitioner to carry forward the cenvat credit of `4,37,976/- in form GST TRAN-1 which the petitioner could not do for reasons beyond its control due to glitches in the system of the respondents.
At the outset, learned counsel for the petitioner submitted that after filing of the writ petition certain new developments have taken place and a communication has been received from the respondent office. Accordingly, prayer was made that he may be allowed to withdraw the present petition w
The judgment continues below.
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