Pradip Chimanlal Mevada v. Union of India
[Citation -2020-LL-0129-145]

Citation 2020-LL-0129-145
Appellant Name Pradip Chimanlal Mevada
Respondent Name Union of India
Court HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act CGST
Date of Order 29/01/2020
Judgment View Judgment
Keyword Tags input tax credit • representation


C/SCA/2560/2020 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2560 of 2020 M/S PRADIP CHIMANLAL MEVADA Versus UNION OF INDIA Appearance: MR.AVINASH PODDAR(9761) for Petitioner(s) No. 1 for Respondent(s) No. 1,2,3,4,5 CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 29/01/2020 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1 By this writ application under Article 226 of Constitution of India, writ applicant has prayed for following reliefs: (a) To issue writ or in nature of mandamus or any other appropriate writ, order, or direction respondent to allow petitioner to file form GST ITC 01 in order to claim input tax credit of petitioner to which it is entitled as per provisions of Section 18 of CGST and GGST Acts, 2017; (b) To issue necessary writ(s), direction(s), and/or pass necessary order(s) directing respondents to allow / consider bonafide intentions of petitioner and grant claim of input tax credit either by directing respondents to open online portal or by directly them to allow same manually; (c) to issue necessary writ(s), direction (s) and/or pass necessary order(s) directing respondent Revenue to not to deprive petitioner's vested right due to bonafide error of accountant of petitioner and instead apply law based on provisions of CGST Act; Page 1 of 3 Downloaded on : Wed Jun 09 11:44:53 IST 2021 C/SCA/2560/2020 ORDER (d) Pending admission, hearing and till final disposal of this petition, Your Lordships may be pleased to direct respondents from resorting to any coercive measure against petitioner. (e) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in facts and circumstances of case and in interest of justice. (f) To award costs of and incidental to this application be paid by respondents. 2 We take notice of communication dated 18th October 2019 addressed by office of Commissioner, Central GST Gandhinagar to writ applicant. same reads thus: F.No.IV/Sys 10/Misc/2018 19/878 Date : 18.10.2019 To M/s. Pradip C. Mevada, Unjha. Gentlemen, Sub : Request to give permission to upload Form ITC 01 m/reg. Please refer to your letter dated 26.09.2019 on above subject. In this regard it is to inform that as per para 5.1 of circular 39/13/2018 GST dated 03.04.2018, State Government i.s. SGST Dept. is also required to appoint nodal officer to address problem tax payer faces due to technical glitches, if any, in common portal. As your GSTIN falls under jurisdiction of State GST, it is requested to submit your application to nodal officer of SGST. If any difficulty is faced in forwarding application to GSTN from SGST office, same may be communicated to this office for necessary action. Yours faithfully, sd/ (Abhishek Kumar) Assistant Commissioner (System) CGST & Central Excise Gandhinagar Commissionerate Page 2 of 3 Downloaded on : Wed Jun 09 11:44:53 IST 2021 C/SCA/2560/2020 ORDER 3 We also take notice of request made by writ applicant in writing to Joint Commissioner of State Tax dated 13th January 2020. request in writing is at page : 111 (Annexure : 'N' to this petition). 4 Having heard learned counsel appearing for writ applicant and having gone through materials on record, we dispose of this writ application with direction to Joint Commissioner of State Tax, Mahesana Division, Mahesana to immediately look into request made by writ applicant to upload ITC 01 vide representation dated 13th January 2020 at Annexure : 'N' to this petition and also look into communication dated 18th October 2019 referred to above of office of Commissioner, Central GST Gandhinagar. Joint Commissioner of State Tax is, accordingly, directed to take appropriate decision in this regard and communicate same to writ applicant within two weeks from date of receipt of writ of this order. 5 With above, this writ application is disposed of. Direct service is permitted. (J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) CHANDRESH Page 3 of 3 Downloaded on : Wed Jun 09 11:44:53 IST 2021 Pradip Chimanlal Mevada v. Union of India
Report Error