Sanjeev Sharma vs. Union Of INDIA & Ors.

W.P.(C)/7964/2017HC DelhiGSTCNR DLHC01426248201711 December 2017Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MS. JUSTICE PRATHIBA M. SINGH1 pages

For Petitioner: Mr. Aayushmaan Vatsyayana, Advocate for Mr. Puneet Agarwal, AdvocateFor Respondent: Mr. Satyakam, ASC GNCTD with Mr. Shashwat Parihar, Advocate. Ms. Nidhi Parashar, Advocate for R-1 and 5

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Facts

The petitioner, Sanjeev Sharma, filed a writ petition before the Delhi High Court. The Goods and Services Tax Network (GSTN), the fifth respondent, filed an application seeking an extension of time to operationalize the online submission of applications for Advance Ruling. The petitioner, represented by counsel, stated that they had no objection to the extension of time as prayed for by the GSTN. The GSTN also made a statement that they were accepting manual applications after online payment had been made.

Held

The Court granted the extension of time for the Goods and Services Tax Network (GSTN) to operationalize the online submission of applications for Advance Ruling. The Court took on record the statement made by the petitioner's counsel that there was no objection to the extension. The Court also recorded the statement made by the GSTN that they were accepting manual applications after online payment was made. The ratio decidendi is that the Court will grant reasonable extensions for administrative processes when there is no objection from the affected party and the respondent assures continued functionality through alternative means. The operative direction was to dispose of the application for extension of time.

Key Issues

1. Whether the Court should grant an extension of time for the Goods and Services Tax Network (GSTN) to operationalize the online submission of applications for Advance Ruling, as prayed for by the respondent. The petitioner argued that they had no objection to the extension of time sought by the GSTN. The respondent (GSTN) argued for the necessity of the extension to ensure proper operationalization of the online system. No specific provisions of law were explicitly debated in the provided text, but the issue pertains to the administrative functioning and timelines of the GSTN portal for a statutory process.

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Cause title — parties, addresses and appearances

$~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7964/2017 SANJEEV SHARMA ..... Petitioner Through Mr. Aayushmaan Vatsyayana, Advocate for Mr. Puneet Agarwal, Advocate. versus GOODS AND SEVICES TAX NETWORK ..... Respondent Through Mr. Satyakam, ASC GNCTD with Mr. Shashwat Parihar, Advocate. Ms. Nidhi Parashar, Advocate for R-1 and 5. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R %

22.01.

2018 CM No. 2699/2018

This is an application by the Goods and Services Tax Network, the fifth respondent for extension of time to operationalise online submission of application for Advance Ruling. Counsel for the petitioner, who is present on advance notice, states that he has no objection in case the time, as prayed for, is extended by period of three months from the date application was filed. We take the said statement on record and dispose of the present application. We also record the statement made by the applicant/respondent No. 5 that they are accepting the manual applications after online payment is made.

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