Rajasthan High Court - Jodhpur
M/S. Shree Motors (Proprietor Pradeep ... vs Union Of India on 21 November, 2019
Author: Dinesh Mehta
Bench: Dinesh Mehta
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 4315/2019 M/s. Shree Motors (Proprietor Pradeep Choudhary), Having Principal Place Of Business At 170, Rajiv Nagar, Basni, Jodhpur (Rajasthan) - 342004. Aged About 42 Years.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Room No. 46, North Block, New Delhi - 110001 Through Joint Secretary (Revenue).
2. The Goods And Service Tax Council (GST Council), Office Of The GST Council Secretariat, 5 th Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi - 110001 Through Its Secretary.
3. Goods And Services Tax Network (GSTN), Through Its CEO, East Wing, Worldmark 1, 4th Floor, Tower B, Aerocity, New Delhi - 110037
4. Central Board Of Indirect Taxes And Custom, Through Its Chairman, Department Of Revenue, North Block, New Delhi - 110001
----Respondents For Petitioner(s) : Mr. Prateek Gattani For Respondent(s) : Mr. Rajvendra Saraswat Mr. Anil Bhansali Mr. Akshat Verma Mr. Sanjeet Purohit JUSTICE DINESH MEHTA Order 21/11/2019 Mr. Saraswat, learned counsel for the respondents No.1 and 2, submits that the case is squarely covered by a decision of this Court dated 01.11.2019, rendered in the case of Jodhpur (Downloaded on 21/11/2019 at 08:59:57 PM) (2 of 3) [CW-4315/2019] Truck Pvt. Ltd. Vs. Union of India & Ors. [S.B. Civil Writ Petition No.15221/2019].
Learned counsel appearing for the petitioner submits that though in-principle, the issue is covered by the aforesaid judgment, but certain more directions/clarifications are required to be given so as to ward off any difficulty(ies) to the petitioner- assessee.
In view of the above, the present writ petition is disposed of in terms of the judgment rendered by this Court in the case of Jodhpur Truck Pvt. Ltd. (supra) and following directions are issued:
1. The respondents shall permit the petitioner to submit online GST TRAN-1 form, subject to furnishing a proof that he had tried to upload GST TRAN-1 form prior to 27.12.2017 and such attempt failed due to technical fault/glitch on the common portal. Needless to mention that petitioner will be required to submit a certificate/recommendation issued by GST Council in this regard.
2. In case all the three requirements enumerated in para no.12 of the judgment of Jodhpur Truck Pvt. Ltd.
(supra) are met/satisfied, the petitioner's online GST TRAN-1 form shall be accepted, of course, if it is filed by 31.12.2019 or extended period (if any).
3. For the purpose aforesaid, the petitioner may submit an application before the GST Council to issue the requisite certificate/recommendation, alongwith requisite particulars, evidence and a certified copy of (Downloaded on 21/11/2019 at 08:59:57 PM) (3 of 3) [CW-4315/2019] the order instant, within a period of 15 days from today. If the petitioner's assertion is found correct, the GST Council shall issue the recommendation/certificate to the petitioner within a period of three weeks from placement of such application and certified copy of this order.
4. In case the GST Council is of the view that petitioner is not entitled for certificate/ recommendation, they shall pass an order giving brief reasons and communicate the same to the petitioner - assessee.
Needless to observe that the petitioner shall be free to take appropriate remedy against such order. The stay application also stands disposed of accordingly.
(DINESH MEHTA),J 221-Ramesh/-
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