M/S Perfect Sales Service Through Its Prop. Pradeep Kumar Jain vs. State Of U.P. And 4 Others
Facts
The petitioner, M/s Perfect Sales Service, sought a writ of 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 its application was not entertained on December 21, 2017, due to the electronic system's non-responsiveness, despite multiple attempts. This failure to file the application meant the petitioner risked losing eligible transactional credit. The Standing Counsel for the respondents indicated the portal was likely to be reopened but could not provide a specific timeline.
Held
The Court directed the respondents to reopen the portal within two weeks from the date of the order. If the portal could not be reopened within the stipulated time, the respondents were ordered to entertain the petitioner's application manually. Following manual entertainment, the respondents were to pass orders after due verification of the credits claimed by the petitioner. Furthermore, the Court directed that the petitioner be allowed to pay its taxes using the regular electronic system, incorporating the credit that would be considered for them. 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 technical difficulties in filing the application through the electronic system? Petitioner's Contention: The petitioner argued that the electronic system failed to accept its application for transactional credit, leading to a potential loss of credit. They sought judicial intervention to ensure their right to claim credit is protected. Respondent's Contention: The Standing Counsel acknowledged the possibility of the portal being reopened but could not commit to a date, indicating a lack of immediate resolution from the respondent's end.
AI-generated summary — verify with the full judgment below
Court No. - 35 Case :- WRIT TAX No. - 153 of 2018 Petitioner :- M/S Perfect Sales Service Through Its Prop. Pradeep Kumar Jain Respondent :- State Of U.P. And 4 Others Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- C.S.C.,A.S.G.I.
Hon'ble Bharati Sapru,J.
Hon'ble Neeraj Tiwari,J.
Heard Ms. Pooja Talwar, learned counsel for the petitioner and learned Standing counsel for the respondents.
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 its application was not entertained on 21.12.2017 and it has filed his complete application for the necessary transactional credit.
The petitioner has alleged in the petition that despite making several efforts 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.
Learned Standing Counsel states that the portal is likely to be opened but is unable to say that when the portal is likely to be opened.
In view of
The judgment continues below.
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