2018 (9) TMI 2027 - HC - GST

Correction of mistake in GST Registration certificate - permission to 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 - HELD THAT - List this case on 10.10.2018 in the daily cause list. 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.

Summary

Issues:
1. Correction of GST Registration certificate
2. Permission to file returns under Uttarakhand GST Act, 2017 and submit FORM GST TRAN-01
3. Restraining coercive action for not filing returns on time

Analysis:
1. The petitioner, a company engaged in manufacturing auto parts, filed a writ petition seeking correction of the GST Registration certificate due to technical issues preventing the upload of monthly returns and GST TRAN-1, leading to non-registration. The prayer includes a mandamus to correct the certificate and permit filing of returns as per Uttarakhand GST Act, 2017.

2. The respondent's counsel informed the court that the matter is under consideration with the GST Council and undertook to file a counter affidavit within two weeks. The case was listed for further hearing on a specified date, indicating the ongoing nature of the proceedings and the need for additional information from the respondents.

3. The petitioner requested interim relief citing similar orders from other High Courts in comparable cases. The court directed the respondents to address the possibility of provisionally accepting the GST TRAN-1 and other returns through manual or portal methods to facilitate filing by the petitioner. This demonstrates the court's consideration for interim measures pending a final decision.

4. The court ordered the issuance of a certified copy of the order on the same day, highlighting procedural requirements and ensuring prompt communication of the court's directives to the concerned parties. The case reflects a typical legal process involving technical issues, administrative considerations, and the balancing of interests between the petitioner and the respondents in a tax-related dispute.