S.D. Solar Systems INDIA LTD Thr Sirector Shri Shailendra Kumar Tripathi vs. The State Of Madhya Pradesh

WP/15453/2019HC Madhya PradeshGST19 April 2022Bench: HON'BLE SHRI JUSTICE MANINDER S. BHATTI3 pages

For Petitioner: Kapil JainFor Respondent: Advocate General

AI SummaryRemanded

Held

The Court directed the respondents to consider and decide the petitioner's application dated August 29, 2018, for migration into GST, in light of Circular No. 2018/Computer (24)/70 dated August 3, 2018. The decision was to be made promptly and in a well-reasoned manner, within sixty days from the receipt of a certified copy of the order. The Court explicitly stated that it had not expressed any opinion on the merits of the case. The primary issue was the non-decision on the petitioner's migration application, and the Court's holding was to ensure a decision in accordance with the relevant circular, without prejudice to the respondents' right to consider the reasons mentioned in their return.

Facts

The petitioner, S.D. Solar Systems India Ltd., filed a writ petition seeking a direction to the respondents to process and allow its application for migration into GST, dated August 29, 2019. Alternatively, the petitioner sought directions to avail Input Tax Credit (ITC) from July 1, 2017, to June 20, 2018. During the hearing, the petitioner confined its prayer to a direction for the respondents to decide its migration application dated August 29, 2018, in terms of Circular No. 2018/Computer (24)/70 dated August 3, 2018. The respondents did not dispute that no order had been passed on the petitioner's migration application.

Key Issues

1. Whether the respondents should be directed to process and allow the petitioner's application for migration into GST, dated August 29, 2018, in accordance with Circular No. 2018/Computer (24)/70 dated August 3, 2018? Petitioner's contention: The petitioner argued that it had applied for migration under the aforementioned circular, which provided an opportunity for traders registered under previous tax laws to migrate to GST if they could not furnish complete information on the portal initially. Therefore, the respondents should be directed to decide its application in terms of the circular. Respondents' contention: The respondents, through their counsel, referred to para 9 of their return, stating that the petitioner's request for migration could not be acceded to for the reasons mentioned therein. However, they did not dispute that no order had been passed on the application.

Sections Cited

Article 226

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE MANINDER S BHATTI ON THE 19th OF APRIL, 2022 WRIT PETITION No. 15453 of 2019 Between:- S.D. SOLAR SYSTEMS INDIA LTD THR DIRECTOR SHRI SHAILENDRA KUMAR TRIPATHI S/O LATE R.S. TRIPATHI , AGED ABOUT 59 YEARS, HIG 4 KAMDHENU TOWER E-2/21, ARERA COLONY, BHOPAL (MADHYA PRADESH) .....PETITIONER (BY SHRI KAPIL JAIN, ADVOCATE) AND 1. THE STATE OF MADHYA PRADESH THR COMMISSIONER, GST MOTI BUNGLOW INDOR,E DISTT. INDORE (MADHYA PRADESH) 2. JOINT COMMISSIONER, STATE G.S.T. ARERA COLONY, BITTAN MARKET BHOPAL (MADHYA PRADESH) 3. STATE TAX OFFICER RAISEN, PS MANDIDEEP, RAISEN (MADHYA PRADESH) 4. GOODS AND SERVICE TAX NETWORKS NEW DEHLI, EAST WING 4TH FLOOR WORLD MARK- 1 AEROCITY NEW DELHI - 110 037 .....RESPONDENTS (BY SHRI ANKIT AGRAWAL, GOVT. ADVOCATE ) This petition coming on for admission this day, Hon'ble Shri Justice Maninder S. Bhatti passed the following:

In the instant petition preferred under Article 226 of the Constitution of India, the petitioner has prayed for following reliefs: "(a) That this Hon'ble Court be pleased to direct the respondents by issuin

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Reproduced from the public record of the Madhya Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.