The Court directed that in light of the submissions made by the writ applicant and respondent authorities that the Input Tax Credit be transferred to the existing GSTIN number at the earliest request by the provisions contained in Section 18 of the Gujarat Goods and Services Tax Act, 2017.
Background
The present writ application had been filed under Article 226 of the Constitution of India, where the writ applicant had prayed for the reliefs that Respondent no.1 be directed to condone the delay and allow the hearing of the petitioner on merits. Alternatively, revocation of cancellation of registration is allowed, and pending the admission, hearing, and final disposal of the present petition, ad interim relief may be granted. Any other such further relief, as the Court may deem just and proper be granted in the interest of justice, and the costs incidental to this application be paid by the respondents.
Submissions before the Court
Petitioner’s Submissions
Under an order passed by this Court on 01/02/2021 referred to by this Court, the affidavit in reply was filed by Mr. Vivekkumar M Damor, Assistant Commissioner of State Tax, and stated that the petitioner in the present writ petition had prayed for revocation of cancellation of the Registration no.
Respondent’s Submissions
In such regard, according to the directions issued by this Hon’ble Court, the respondent authorities had tried to resolve the controversy and suggested an amicable solution. The petitioner may approach the respondent authorities for the transfer of Input Tax Credit according to the provisions as per Section 18 of the Gujarat Goods and Services Tax Act, 2017 read with the Rules 41 and 41A. Alternatively, the petitioner may even approach the respondents under Section 54 of the Act.
It was further submitted that the transfer of the Input Tax Credit to the existing GSTIN no. of the petitioner may create few issues because the time limit within which the petitioner was under statutory obligation to approach the respondent authorities had expired. Hence, in this regard, the Hon’ble Court may issue appropriate directions to respondent no.4- GSTN for providing required technical assistance.
Consideration by Court
The Court considered the orders passed by this Court on 25/01/2021 and 01/02/2021. On 25/01/2021 this Court had passed the order that after hearing to the learned counsels for both the parties, there were two suggestions at the end of Mr. Chintan Dave, the learned AGP for redressing the controversy in the present litigation. Mr. Dave was requested to place both the proposals by way of a short reply so that on the next date of hearing, the matter could be disposed of.
Further, on 01/02/2021, Mr. Chintan Dave, the learned AGP had submitted that he had filed an appropriate reply as suggested by this Court. The reply filed by the respondents was needed to be placed on record of the present case. Utkarsh Sharma, the learned counsel appearing for the GSTN was unable to join the video conference as he was held up in some other Court. So, the matter was to be heard later.
After hearing to Mr. Poddar, the learned counsel appearing for the writ applicant, Mr. Chintan Dave, the learned AGP for the State -respondents, and Mr. Utkarsh Sharma, the learned counsel appearing for the Respondent no.4 – GSTN, the Court considered that the respondents were ready to resolve the controversy as suggested in the reply. The writ applicant shall henceforth approach the concerned authorities for the transfer of the Input Tax Credit following the provisions under Section 18 of the Act, 2017 read with Rules 41 and 41A of the Rules, 2017. Alternatively, the writ applicant might approach the authorities under Section 54 of the Act, 2017. Further, it was clarified that transfer of the Input Tax Credit to the existing GSTIN number may take a while, and hence for such purpose, the authorities may even need some technical assistance from respondent no.4 i.e., GSTN.
Court’s Directions
The Court disposed of the present writ application and directed the respondents that when the writ applicant would come ahead with a request to transfer the Input Tax Credit according to the provisions contained in Section 18 of the Act, the request must be immediately looked into and the needful be done. For this purpose, if some assistance of the GSTN would be required, the same may be availed of from the GSTN. The GSTN was thus, directed to cooperate and see to it that the problem is solved.
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