M/S Ktl (P) LTD. Through Its Managing Director M.K. Agarwal vs. Union Of INDIA Through Secy. And 4 Others
Facts
The petitioner, M/s Ktl (P) Ltd., sought a writ of mandamus directing the GST Council (respondent no. 2) to recommend an extension for filing GST Tran-1. The petitioner alleged that on the last date for filing, December 27, 2017, the electronic system of respondent no. 2 did not function, preventing them from submitting their application for transactional credit. This failure to file, they contended, would lead to a loss of entitled credit. The respondents, having been served notice two days prior, indicated that a new committee was likely to be formed to address individual cases within approximately two weeks, but could not provide an exact date.
Held
The Court directed the respondents to reopen the portal within two weeks from the date of the order (February 13, 2018). In the event the portal was not reopened, the respondents were ordered to entertain the petitioner's application manually after due verification of the claimed credits. Furthermore, the Court directed that the petitioner be allowed to pay their taxes through the regular electronic system, which would also accommodate the credit likely to be considered. The writ petition was disposed of with these directions. The Court did not explicitly leave any issue undecided, as it provided a clear path for the petitioner to claim their credit.
Key Issues
1. Whether the petitioner is entitled to a direction for the reopening of the GST Tran-1 filing portal or manual entertainment of their application for transactional credit, given the alleged technical glitches on the last date of filing (December 27, 2017)? Petitioner's contention: The petitioner argued that due to the failure of the respondent's electronic system on the last date, they were unable to file their GST Tran-1 application, risking the loss of valuable transactional credit. They sought a mandamus to compel the GST Council to recommend an extension or for the portal to be reopened. Respondent's contention: The respondents stated that a new committee was likely to be formed to address individual cases within two weeks, but could not provide a definitive timeline or guarantee the reopening of the portal. They did not explicitly argue against the petitioner's claim of technical failure but indicated a procedural step was underway.
AI-generated summary — verify with the full judgment below
Court No. - 35 Case :- WRIT TAX No. - 170 of 2018 Petitioner :- M/S Ktl (P) Ltd. Through Its Managing Director M.K. Agarwal Respondent :- Union Of India Through Secy. And 4 Others Counsel for Petitioner :- Rahul Trivedi,Ashok Trivedi Counsel for Respondent :- C.S.C.,A.S.G.I.,Piyush Agrawal Hon'ble Bharati Sapru,J.
Hon'ble Neeraj Tiwari,J.
Heard Sri Ashok Trivedi, learned counsel the petitioner and Sri Piyush Agrawal, learned Counsel for the respondent no.4, Sri B.K.S. Raghuvanshi, learned counsel for the respondents no.1, 2, & 3. 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 pa
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