Delhi High Court - Orders
Super India Paper Products vs Union Of India Through Ministry Of ... on 14 December, 2020
Author: Manmohan
Bench: Manmohan, Sanjeev Narula
$~ Suppl. -1 to 9, 12 to 16, 18 to 28, 30, 31 & 43
* IN THE HIGH COURT OF DELHI AT NEW DELHI
1.
+ W.P. (C) 1150/2020 & CM APPL.3814/2020
SUPER INDIA PAPER PRODUCTS ..... Petitioner
Through: Mr. Akshat Malpani with
Mr. Mangesh Bhende and
Mr. Digajmaan Mishra, Advocates.
versus
UNION OF INDIA THROUGH MINISTRY OF
FINANCE, SECRETARY & ORS. ...... Respondents
Through: Mr. Anuj Aggarwal, ASC, GNCTD
for R-4&5.
WITH
2.
+ W.P. (C) 1831/2020 & CM APPL.6347/2020
JUNIPER HOTELS PRIVATE LIMITED ..... Petitioner
Through: None.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
WITH
3.
+ W.P. (C) 2326/2020 & CM APPL.8161/2020 & 32784/2020
M/S THE BRITISH MOTOR CAR COMPANY (1934) PVT LTD
..... Petitioner
Through: None.
versus
UNION OF INDIA THROUGH SECRETARY,
MINISTRY OF FINANCE & ORS. ...... Respondents
Through: Ms. Sunieta Ojha, Advocate.
WITH
4
+ W.P. (C) 2374/2020
FALCON TECHNOLOGIES PVT. LTD. ..... Petitioner
Through: None.
versus
UNION OF INDIA AND ORS. ...... Respondents
Through: Mr. Anuj Aggarwal, ASC, GNCTD
for R-2,3 & 4.
WITH
6
+ W.P. (C) 3099/2019
DEVELOPER GROUP INDIA PRIVATE LIMITED ..... Petitioner
Through: Mr. Kavita Jha with Ms. Swati
Agarwal, Advocates.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: None.
WITH
7
+ W.P.(C) 12162/2019 & CM APPL.49749/2019
ARIEN SALES & MARKETING ..... Petitioner
Through: Mr. Rajesh Jain with Mr. Virag
Tiwari and Mr. Ramashish,
Advocates.
versus
COMMISSIONER, DELHI GOODS &
SERVICES TAX & ANR. ..... Respondents
Through: Mr. Anuj Aggarwal, ASC, GNCTD.
WITH
8
+ W.P. (C) 12486/2019
BENLON INDIA LTD ..... Petitioner
Through: Mr. Vinay Gupta, Advocate.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: Mr. Vivek Goyal, CGSC for UOI.
Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
Mr. Anuj Aggarwal, ASC, GNCTD .
WITH
9
+ W.P. (C) 12686/2019 & CM APPL.51786/2019
RIGOSS ESTATE NETWORK PVT. LTD. ..... Petitioner
Through: Mr. Ruchir Bhatia, Advocate with
Ms. Madhura M. N, Advocate.
versus
UNION OF INDIA THROUGH
SECRETARY & ORS. ...... Respondents
Through: Mr. Anuj Aggarwal, ASC, GNCTD
for R-3.
WITH
12
+ W.P.(C) 13375/2019
M/S JAHANPANAH CLUB ..... Petitioner
Through: None.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: Mr. Amit Bansal, Sr. Standing
Cousnel with Ms. Vipasha Mishra,
Advocate for R-2 & 3.
WITH
13
+ W.P.(C) 13680/2019
PRIYANJAL ELECTRONICS ..... Petitioner
Through: Mr. Ajay Jain, Advocate.
Mr. Kavita Jha and Ms. Devika Jain,
Advocates.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
Mr. Anuj Aggarwal, ASC, GNCTD
for R-3.
WITH
14
+ W.P.(C) 1078/2020
TARA MACHINES AND TECH
SERVICES PVT. LTD. ..... Petitioner
Through: Mr. Konark Rishi Bhatnagar and
Ms. Isha Thakur, Advocats.
versus
COMMISSIONER OF GST ...... Respondent
Through: Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
WITH
15
+ W.P.(C) 1224/2020
LA PRISTINE BIOCEUTICALS PVT. LTD. ..... Petitioner
Through: None.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
Mr. Anuj Aggarwal, ASC, GNCTD
for R-4,5&6.
WITH
16
+ W.P.(C) 1232/2020
ULTRATECH TEXTURES PAINTS PVT. LTD. ..... Petitioner
Through: None.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
WITH
18
+ W.P.(C) 3658/2020
SCANDIA MOTORCARS PVT. LTD. ..... Petitioner
Through: Mr. Nishant Mittal, Advocate.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Asheesh Jain, CGSC with Mr.
Amrit Singh, Advocate for R-1.
Mr. Sandeep Kumar with Mr. Kunal
Sharma, Sr. Standing Cousnel for
Income Tax Department.
Mr. Dhananjaya Mishra, Advocate for
R-6 and 7.
WITH
19
+ W.P.(C) 3690/2020
SPEEGO VEHICLES PVT. LTD. ..... Petitioner
Through: Mr. Vineet Bhatia and
Mr. Chanderkant Singh, Advocates.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Asheesh Jain, CGSC with Mr.
Amrit Singh, Advocate for R-1.
Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
WITH
20
+ W.P.(C) 3758/2020
WELDMART INTERNATIONAL ..... Petitioner
Through: Mr. Vineet Bhatia, Advocate
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr.Dev P Bhardwaj, CGSC for UOI.
Mr. Anuj Aggarwal, ASC, GNCTD
with Mr. Ankit Monga, Advocate for
R-2 and R-3.
WITH
21
+ W.P.(C) 3759/2020
S. S. AUTOMOTIVE PVT. LTD. ..... Petitioner
Through: Mr. Vineet Bhatia, Advocate
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Ajay Digpaul, CGSC and Mr.
Kamal R. Digpaul, Advocate for R-
1/UOI.
Mr. Anuj Aggarwal, ASC, GNCTD
with Mr. Ankit Monga, Advocate for
R-2.
Mr. Sandeep Kumar with
Mr. Kunal Sharma, Sr. Standing
Cousnel for Income Tax Department.
WITH
22
+ W.P.(C) 3760/2020
ALSTONE INTERNATIONAL ..... Petitioner
Through: Mr. Vineet Bhatia, Advocate
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Ajay Digpaul, CGSC and
Mr. Kamal R. Digpaul, Advocate for
R-1/UOI.
Mr. Sandeep Kumar with Mr. Kunal
Sharma, Sr. Standing Cousnel for
Income Tax Department.
Mr. Anuj Aggarwal, ASC, GNCTD
with Mr. Ankit Monga, Advocate for
R-4.
WITH
23
+ W.P.(C) 3761/2020
ESS AAR AUTOMOTIVE PVT. LTD. ..... Petitioner
Through: Mr. Vineet Bhatia, Advocate
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Anil Soni, CGSC with Mr.
Devesh Dubey, Advocate for R-1.
Mr. Anuj Aggarwal, ASC, GNCTD
with Mr. Ankit Monga, Advocate for
R-2.
WITH
24
+ W.P.(C) 3766/2020
SHRINIWAS TIN INDUSTRIES PVT. LTD. ..... Petitioner
Through: Mr. Sandeep Sethi, Sr. Advocate
With Ms. Kavita Jha and Mr. Vaibhav
Kulkarni, Advocates.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Anil Soni, CGSC with Mr. Devesh
Dubey, Advocate for respondents No.1
and 2.
Mr. Anuj Aggarwal, Advocate with
Mr. Ankit Monga, Advocate
for respondent No.4.
WITH
25
+ W.P.(C) 3988/2020
KALPATRU ENTERPRISES
THROUGH ITS PROPRITOR NEERAJ JAIN ...... Petitioner
Through: Mr. Abhishek Garg, Advocate.
Mr. Kavita Jha and Ms. Devika Jain,
Advocates.
versus
UNION OF INDIA THROUGH ITS
SECRETARY MINISTRY OF FINANCE & ORS. ...... Respondents
Through: Mr. Sanjeev Uniyal and Mr. Dhawal
Uniyal, Advocates for respondent
No.1.
Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
WITH
26
+ W.P.(C) 3996/2020
BALAJI IMPEX ...... Petitioner
Through: Mr. Abhishek Garg, Advocate.
versus
UNION OF INDIA & ORS. ....... Respondents
Through: Mr. Ravi Prakash, Advocate with
Mr. Farman Ali, Mr. Aman Malik and
Mr. Mohammad Shahn Ulla,
Advocates, for respondent No.1.
WITH
27
+ W.P.(C) 4143/2020 & CM APPL.14908/2020
R.R. DISTRIBUTORS PVT. LTD. ..... Petitioner
Through: Mr. Rajesh Jain with Mr. Virag
Tiwari, Mr.Deepak Gupta and
Mr.Ramashish, Advocates.
versus
COMMISSIONER OF CENTRAL TAX,
GST DELHI NORTH & ANR. ..... Respondents
Through: Mr. Avnish Singh, Advocate for
respondent No.2/UOI.
Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
WITH
28
+ W.P. (C) 4234/2020
M/S INTEGRATED PROJECT LOGISTICS
PRIVATE LIMITED THROUGH
MR. MANOJ ROY DIRECTOR ..... Petitioner
Through: Mr. Sanjay Bansal, Advocate.
versus
UNION OF INDIA ..... Respondent
Through: Mr. Anil Soni, CGSC with Mr.
Devesh Dubey, Advocate for
respondents No.1/UOI.
WITH
30
+ W.P. (C) 7111/2020
HL PROMOTERS PRIVATE LTD. ..... Petitioner
Through: Mr. Ashok K. Bhardwaj and Mr.
Manish Kr. Hirani, Advocates.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: Mr. Farman Ali, with Ms. Meghna
Nimbekar, Advocates for respondent
No. 1.
Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
WITH
31
+ W.P. (C) 8583/2020
M/S. GENEXT INTERNATIONAL ..... Petitioner
Through: Mr. M. A. Ansari with Mr. Khursheed
Ahmad, Advocates.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: Ms. Saroj Bidawat, Advocate for UOI.
Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
WITH
43
+ W.P. (C) 3793/2020
SHARDA CHEMICALS ..... Petitioner
Through: None.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: Mr. Bhagwan Swarup Shukla, CGSC
for UOI.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE SANJEEV NARULA
ORDER
% 14.12.2020 The petitions have been listed before this Bench by the registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.
The present batch of matters was listed today for final hearing and disposal. After hearing arguments of the learned counsel for the Petitioners for some time, it has emerged that there are multiple issues regarding GST TRAN-1 involved in the present petitions. Thus, to streamline the hearing, it is desirable that petitions be clubbed into smaller batches, as per the issue being canvassed in each petition.
Accordingly, we direct the learned counsel for the Petitioners to prepare a one-page summary of their respective petitions to indicate the issue involved therein. The one-page summary should specifically include the following details: -
1) Whether the case is one falling under Section 140(1) or Section 140(3) of the CGST Act, 2017?
2) Whether an attempt to upload the GST TRAN-1 was made within the time prescribed under the Rules? In this behalf the date of filing be mentioned with reference to the document placed on record.
3) Whether the failure to upload GST TRAN-1 occurred on account of a technical glitch/error or because of some other grievance? Briefly provide the details.
4) Whether the Petitioner has proof of attempted uploading of the form, such as screenshots etc.? Give details with reference to the document/annexure placed on record.
5) Whether any complaint was made to the Nodal Officer concerned or the ITGRC/ GST Council. If yes, details of the same be given.
The parties are directed to file the abovementioned summary within three days, i.e., 17th December, 2020. Copies of the same shall also be emailed to the concerned Court Masters. List on 21st December, 2020.
The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
MANMOHAN, J SANJEEV NARULA, J DECEMBER 14, 2020 AS