Pradip Chimanlal Mevada VS Union Of India

This writ application, filed under Article 226 of the Constitution of India, seeks relief in relation to the filing of form GST ITC-01 for claiming input tax credit (ITC) under the CGST and GGST Acts of 2017. The petitioner requests the court to issue various writs, orders, or directions to the respondent authorities.

Firstly, the petitioner seeks a writ, mandamus, or any other appropriate direction compelling the respondent to allow the filing of form GST ITC-01. This form is necessary for the petitioner to claim the input tax credit to which they are entitled under Section 18 of the CGST and GGST Acts.

Secondly, the petitioner asks for writs, directions, or orders directing the respondents to consider the petitioner’s genuine intentions and grant the input tax credit claim. This could involve opening the online portal for filing or allowing manual submission of the claim.

Lastly, the petitioner requests writs, directions, or orders instructing the revenue authorities not to deprive the petitioner of their vested rights due to genuine errors made by the petitioner’s accountant. Instead, the petitioner asks the court to apply the law based on the provisions of the CGST Act, considering the petitioner’s rights.

In summary, the petitioner seeks legal intervention to ensure their rightful entitlement to input tax credit under the relevant tax laws, addressing issues related to filing procedures and errors made by their accountant.

The writ application under Article 226 of the Constitution of India seeks several reliefs from the court. Firstly, it requests the issuance of a writ or mandamus to the respondent, compelling them to allow the petitioner to file Form GST ITC-01 to claim input tax credit in accordance with Section 18 of the CGST and GGST Acts, 2017. Additionally, it seeks directions for the respondents to consider the petitioner’s genuine intentions and grant the input tax credit either through the online portal or manually, and to not deprive the petitioner of their vested rights due to an error by their accountant. The application also requests that no coercive measures be taken against the petitioner until the final disposal of the case. Furthermore, it asks for any other relief deemed fit by the court, including the awarding of costs to the petitioner.

The application references a communication from the office of the Commissioner, Central GST Gandhinagar, dated October 18, 2019, which addresses the petitioner’s request to upload Form ITC-01. The communication mentions a circular indicating that the State Government, specifically the SGST Department, should appoint a nodal officer to address technical glitches faced by taxpayers on the common portal. It instructs the petitioner to submit their application to the nodal officer of SGST, and if any difficulties arise in forwarding the application to GSTN from the SGST office, they should communicate with the Commissioner’s office for necessary action.

The writ application under Article 226 of the Constitution of India seeks various reliefs related to the filing of Form GST ITC-01 to claim input tax credit under the CGST and GGST Acts, 2017. The applicant requests the court to issue a mandamus or any appropriate writ to allow them to file the form and claim the entitled input tax credit. Additionally, they seek directions to consider their genuine intentions and grant the credit, even through manual means if necessary, and to not deprive them of their rights due to a bona fide error. They also request a directive against coercive measures until the case is resolved, along with any other relief deemed fit by the court, including the payment of costs.

The court acknowledges a communication from the office of the Commissioner, Central GST Gandhinagar, dated October 18, 2019, addressing the applicant’s request. This communication suggests addressing the issue through the State GST nodal officer due to the applicant’s GSTIN falling under the jurisdiction of State GST.

Further, the court takes note of the applicant’s written request to the Joint Commissioner of State Tax dated January 13, 2020.

After hearing arguments from the applicant’s counsel and reviewing the evidence, the court disposes of the writ application. It directs the Joint Commissioner of State Tax, Mahesana Division, to promptly address the applicant’s request to upload ITC-01 and the communication from the Central GST Gandhinagar office. The Joint Commissioner is instructed to make a decision on this matter and communicate it to the applicant within two weeks from the date of receipt of the court’s order.

The court concludes by permitting direct service and disposing of the writ application.

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