M/S Navin Rassi Bhandar vs. Union Of INDIA And 4 Others
Facts
The petitioner, M/s Navin Rassi Bhandar, 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 alleged that their application could not be entertained on the last date, December 27, 2017, due to the electronic system not responding despite several efforts. This prevented them from filing their complete application for transactional credit, potentially leading to a loss of eligible credit. The petition was filed before the High Court of Judicature at Allahabad.
Held
The Court directed the respondents to reopen the portal within two weeks from the date of the order. 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 ensured that the petitioner would be allowed to pay their taxes on the regular electronic system, considering the credit likely to be granted. The writ petition was disposed of with these directions.
Key Issues
1. Whether the Court can direct the GST Council to make recommendations to the State Government to extend the time period for filing GST Tran-1, considering the petitioner's inability to file due to technical glitches? Petitioner's argument: The petitioner argued that due to the non-responsive electronic system on the last date of filing, they were unable to submit their complete application for transactional credit. They contended that they are entitled to this credit and would suffer a loss if not allowed to file. They sought a direction for the portal to be reopened or for their application to be entertained manually. Respondent's argument: The judgment does not record any specific arguments made by the respondents (Union of India and others).
AI-generated summary — verify with the full judgment below
Court No. - 35 Case :- WRIT TAX No. - 366 of 2018 Petitioner :- M/S Navin Rassi Bhandar Respondent :- Union Of India And 4 Others Counsel for Petitioner :- Rishi Raj Kapoor Counsel for Respondent :- A.S.G.I.,Ashok Singh Hon'ble Bharati Sapru,J. Hon'ble Neeraj Tiwari,J. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and Shri Shubham Agrawal, learned counsel for the respondent. 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. In the event they do no
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