M/S New Jain Marbles vs. Union Of INDIA And 4 Others
Facts
The petitioner, M/s New Jain Marbles, filed a writ petition seeking a mandamus directing the GST Council (respondent no. 2) to recommend an extension of the time period for filing GST Tran-1. The petitioner claimed that their application for transactional credit could not be entertained on the last date, December 27, 2017, due to the electronic system of the respondent not responding despite several efforts. This failure to file on time, the petitioner argued, would lead to a loss of eligible credit. The petition was filed before the High Court of Allahabad.
Held
The Court directed the respondents to reopen the GST portal within two weeks from the date of the order (March 13, 2018). If the portal was not reopened, the respondents were directed to entertain the petitioner's application manually after due verification of the claimed credits. Furthermore, the Court ordered that the petitioner should be allowed to pay their taxes on the regular electronic system, utilizing the credit that would be considered for them. The writ petition was disposed of with these directions.
Key Issues
1. Whether the petitioner is entitled to a direction for extension of time to file GST Tran-1, considering the alleged technical glitches in the electronic portal on the last date of filing? Petitioner's Contention: The petitioner argued that they made diligent efforts to file their complete application for transactional credit on the last date, but the respondent's electronic system failed to respond. Consequently, they are at risk of losing legitimate credit and sought a direction for the portal to be reopened or for manual acceptance of their application. Respondent's Contention: The judgment does not explicitly record any specific arguments made by the respondents (Union of India and others) against the petitioner's claim. However, the court's directions imply a consideration of the petitioner's grievance regarding the portal's functionality.
AI-generated summary — verify with the full judgment below
Court No. - 35 Case :- WRIT TAX No. - 370 of 2018 Petitioner :- M/S New Jain Marbles Respondent :- Union Of India And 4 Others Counsel for Petitioner :- Rishi Raj Kapoor Counsel for Respondent :- C.S.C.,A.S.G.I.,Ramesh Chandra Shukla Hon'ble Bharati Sapru,J. Hon'ble Neeraj Tiwari,J. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner, Shri Anant Kr. Tiwari, learned counsel for the respondent nos.1 and 2. The petitioner seeks a writ of mandamus directing the GST council respondent no.2 to make recommendations to the State Government to extend the time period for filing of GST Tran- 1 in the case of the petitioner because his application was not entertained on the last date i.e. 27.12.2017 and he has filed his complete application for the necessary transactional credit. The petitioner has alleged in the petition that despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time. In view of the above, the respondents are directed to reopen the portal within two weeks from today.
The judgment continues below.
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