M/S Shri Ram Tiles And Sanitary Ware vs. Union Of INDIA And Ors
Held
The Court did not decide the merits of the petitioner's claim regarding the tax credit or the TRAN-I submission. Instead, the Court permitted the petitioner to withdraw the writ petition with liberty to approach the concerned authorities and raise a notice of demand within two weeks. The Court directed respondent No. 4 to decide this notice of demand within the subsequent two weeks, after providing the petitioner an opportunity of hearing and passing a speaking order in accordance with law. No opinion was expressed on the merits of the controversy. The issue of whether the petitioner was entitled to the tax credit or the specific mechanism for claiming it was expressly left undecided.
Facts
The petitioner, M/s Shri Ram Tiles & Sanitary Ware, filed a writ petition under Articles 226/227 of the Constitution of India before the Punjab & Haryana High Court. The petitioner sought a writ in the nature of mandamus directing the respondents to either reopen and reinstate the facility for online submission of TRAN-I or to accept a hard copy of TRAN-I. The objective was to allow the petitioner to claim tax credit amounting to Rs. 7,75,050.00 in respect of its GST liability. The petition was filed against Union of India and others. The tax period for which the credit was sought is not explicitly stated, nor is the specific authority that passed the order or action under challenge, other than the general respondents. The amount in dispute is Rs. 7,75,050.00.
Key Issues
1. Whether the petitioner is entitled to a direction for reopening and reinstatement of the facility for online submission of TRAN-I or acceptance of a hard copy of TRAN-I to claim tax credit of Rs. 7,75,050.00. The petitioner argued that they are entitled to the relief sought, implying a right to claim the tax credit through the specified means. The respondents' specific arguments are not recorded in the judgment. The judgment does not delve into specific provisions of the GST Act or Rules in the context of arguments presented, as the matter was disposed of on procedural grounds.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-14316-2018 (O&M) Date of Decision:31.05.2018 M/s Shri Ram Tiles & Sanitary Ware ... Petitioner Versus Union of India & others ... Respondents CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL, ACTING CHIEF JUSTICE. HON'BLE MR.JUSTICE TEJINDER SINGH DHINDSA. Present:- Mr. Johan Kumar, Advocate for the petitioner. ... AJAY KUMAR MITTAL, ACJ. The petitioner has approached this Court under Articles 226/227 of the Constitution of India, seeking issuance of a writ in the nature of mandamus directing the respondents to either reopen and reinstate the facility of online submission of TRAN-I to the petitioner or to accept the Hard copy of TRAN-I of the petitioner and to allow Tax Credit of Rs.775050.00 to it in respect of its liability of GST received by the petitioner.
After arguing for sometime, learned counsel for the petitioner submitted that he may be allowed to withdraw the present writ petition with liberty to the petitioner to raise a notice of demand before the concerned authorities. However, a direction may be issued to the respondents to decide the same within a time bound manner after affording an opportunity of hearing
The judgment continues below.
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Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.