Case tittle | Bright-Vijaywargi (JV) VS Union of India |
Court | Punjab and Haryana High Court |
Honourable Judge | Justice Jitendra Chauhan Justice Archana Puri |
Citation | 2020 (06) GSTPanacea 127 HC Punjab and Haryana Cwp No. 7802 Of 2020 |
Judgment Date | 05-June-2020 |
In response to the Covid-19 pandemic, the matter was addressed via video-conferencing. This approach was adopted to comply with health guidelines and minimize in-person contact. The decision to use video-conferencing was made to ensure the safety of all parties involved while allowing the necessary discussions and proceedings to continue without significant disruption. This method follows the prescribed instructions to adapt to the constraints imposed by the pandemic, demonstrating a commitment to maintaining operational continuity and adhering to public health directives. The use of technology in this manner reflects an adaptive strategy to handle ongoing matters efficiently and safely during the Covid-19 crisis.
The matter was addressed through video-conferencing due to the Covid-19 pandemic and in accordance with given instructions. This writ petition, filed under Article 226/227 of the Constitution of India, seeks a writ of mandamus to compel the respondents to provide the petitioner with a password for the provisional ID TIN 06461950758. This would enable the petitioner to migrate from the VAT to the GST regime. Additionally, the petitioner requests the issuance of the GST Registration Certificate, which has not been issued despite numerous emails and letters sent to various authorities.
The matter was addressed through video-conferencing due to the Covid-19 pandemic and related guidelines. This writ petition, filed under Article 226/227 of the Constitution of India, seeks a mandamus writ directing the respondents to provide the petitioner with a password for the provisional ID (TIN 06461950758) so it can transition from the VAT to the GST regime. Additionally, the petition requests the issuance of a GST Registration Certificate, which has not been provided despite numerous emails and letters to various authorities. The petitioner’s counsel stated that they would be satisfied if respondent No.2, the Goods and Service Tax Network, were directed to promptly consider and decide on the E-mail (Annexure P-13).
This writ petition, filed under Article 226/227 of the Constitution of India, was taken up through video-conferencing due to the Covid-19 pandemic and associated instructions. The petitioner seeks a writ of mandamus directing the respondents to issue a password for the provisional ID TIN 06461950758, enabling the petitioner to transition from the VAT to the GST regime. Additionally, the petitioner requests the issuance of a GST Registration Certificate, which has not been provided despite numerous emails and letters sent to various authorities.
The petitioner’s counsel expressed that their immediate concern would be addressed if the second respondent, the Goods and Service Tax Network, is directed to consider and decide on the email (Annexure P-13) promptly. After hearing the petitioner’s counsel, the court acknowledged the request.
The matter was addressed via video-conferencing due to the Covid-19 pandemic, following necessary instructions. This writ petition, filed under Articles 226 and 227 of the Indian Constitution, seeks the issuance of a mandamus writ directing the respondents to provide the petitioner with a password for the provisional ID TIN 06461950758. This is required for the petitioner to migrate from the VAT to the GST regime and to issue the GST Registration Certificate, which has not been issued despite numerous emails and letters to various authorities.
The petitioner’s counsel expressed satisfaction with the request for a directive to respondent No.2, the Goods and Service Tax Network, to promptly consider and decide on the E-mail (Annexure P-13). After hearing the petition, the court issued a notice of motion. Mr. Sourabh Goel, Advocate, accepted the notice on behalf of respondents No.1 and 2, and Mr. Ankur Mittal, Additional Advocate General of Haryana, accepted the notice on behalf of respondents No.3 and 4.
The matter was addressed through video-conferencing due to the Covid-19 pandemic. This writ petition, filed under Article 226/227 of the Indian Constitution, seeks a mandamus order directing the respondents to issue a password to the petitioner for the provisional ID TIN 06461950758. This password is needed for the petitioner to migrate from the VAT to the GST regime and obtain the GST Registration Certificate, which has not yet been issued despite numerous emails and letters sent to various authorities.
The petitioner’s counsel expressed that they would be satisfied if respondent No.2, the Goods and Service Tax Network, promptly considered and decided upon the E-mail (Annexure P-13). After hearing the matter, notices were accepted by Mr. Sourabh Goel on behalf of respondents No.1 and 2, and Mr. Ankur Mittal, Addl. A.G., Haryana, on behalf of respondents No.3 and 4.
Without delving into the case’s merits, the court disposed of the petition with a direction to respondent No.2 to consider and decide on the E-mail (Annexure P-13) according to the law within six weeks of receiving a certified copy of the judgment. If the competent authority finds that the relief sought is admissible, the petitioner should be granted the necessary relief. However, if any deficiencies are found in the documents, the petitioner must be given an opportunity for a hearing before any rejection.
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