2018 Taxo.online 366

Writ Petition (M/S) No. 2808 of 2018 dated 25.09.2018





Central Goods & Services Tax Act, 2017Sudhanshu Dhulia, Justice

Sudhanshu Dhulia, Justice


High Court


Represented by: – 

Petitioner: – S.K. Posti, Advocate 

Respondent: – V.K. Kapruwan, Shobhit Saharia & K.N. Joshi 

Order: – 

Petitioner is a company engaged in manufacturing of Auto parts at Kichha, District Udham Singh Nagar, Uttarakhand. According to the petitioner, due to the technical fix in the computer, he could not upload his monthly returns and GST TRAN-1, and therefore, he could not be registered. The petitioner has filed the present writ petition before this Court with the following prayers: –  

“(i). Issue a suitable writ, order or direction in the nature of mandamus commanding the respondents no. 2 and 3 to correct the GST Registration certificate issued to petitioner by correcting the mistake therein (Annexure no.1 to writ petition).  

(ii). Issue a writ, order or direction in the nature of mandamus directing the respondents to permit the petitioner to file its returns as per provision of Uttarakhand GST Act, 2017 and also permit the petitioner to submit FORM GST TRAN-01, through common portal and treat it, filed within time, after correcting the GST Registration Certificate issued in FORM GST REG-06.   

(iii). Issue a writ, order or direction in the nature of mandamus restraining/prohibiting the respondents from taking any coercive action against the petitioner not filing the return and FORM TRAN-01 within time as provided by the respondents.”  

  1. Learned counsel for the respondent nos. 2 to 4 Sri Shobhit Saharia has apprised this Court that such matters are under considering with GST Council and he shall be filing the counter affidavit in the matter within a period of two weeks. 
  2. In view thereof, list this case on 10.10.2018 in the daily cause list. 
  3. The prayer of the petitioner that as interim orders have been passed by other Hon’ble High Courts in such matters, such an interim relief should also be granted in the present case as well. The respondents shall state in their counter affidavit whether they can provisionally entertain the GST TRAN-1 and other returns of the petitioner by way of opening portal or manually so that returns be filed meanwhile by the petitioner. 
  4. Let a certified copy of this order be given today itself on payment of usual charges.

Free Trial

Are you looking for the Latest Rules, Notifications, and Case Laws?

Book your 7 days free trial

Book Now