2022 (2) TMI 659 - HC - GST

Seeking direction to respondent no.2 to issue GST registration certificate in accordance with Section-25 of CGST/GGST Act - seeking to transfer the eligible Input Tax Credit of petitioner to his New GST Number - writ-applicant failed to offer any explanation as regards the discrepancies in the documents submitted by the writ-applicant - HELD THAT - The grievance voiced by the writ-applicant herein is that despite the fact that he succeeded before the authority, till this date the respondent no.2 has not given effect to the order passed by the Appellate Authority. This writ-application is disposed off with a direction to the respondent no.2 to give effect at the earliest to the order passed by the Appellate Authority dated 17.06.2020 and further, grant all consequential benefits available to the writ-applicant in accordance with law for the interregnum period - Let the needful be done within a period of four weeks from the date of receipt of the writ of this order.

Summary

Issues:
1. Rejection of GST registration application by respondent no.2
2. Appeal filed by writ-applicant before Deputy Commissioner of State Tax, Appeal-5
3. Decision of the Appellate Authority in favor of the writ-applicant
4. Failure of respondent no.2 to implement the order of the Appellate Authority
5. Request for direction to respondent no.2 to comply with the Appellate Authority's order

The writ-application under Article 226 of the Constitution of India was filed by the petitioner seeking relief in various forms, including a mandamus to give effect to the order in Appeal passed by the Deputy Commissioner (Appeals). The respondent no.2 rejected the petitioner's application for registration under the CGST/GST Act due to discrepancies in the submitted documents. Subsequently, the petitioner appealed the decision under Section-107 of the Act before the Deputy Commissioner of State Tax, Appeal-5, Vadodara. The Appellate Authority allowed the appeal and directed the respondent no.2 to activate the GST registration application and issue the registration certificate. However, the petitioner raised a grievance that despite the favorable decision, the respondent no.2 had not implemented the Appellate Authority's order.

The High Court, comprising Honourable Mr. Justice J.B.Pardiwala and Honourable Ms. Justice Nisha M. Thakore, disposed of the writ-application by directing the respondent no.2 to promptly implement the order passed by the Appellate Authority and provide all consequential benefits to the petitioner as per the law. The Court instructed the respondent no.2 to comply with the Appellate Authority's order dated 17.06.2020 within four weeks from the receipt of the court's order. The learned AGP representing respondent no.2 expressed concerns about technical glitches hindering the implementation of the order. However, the Court emphasized that technical issues should not impede the execution of the order and urged the GSTN to address any technical glitches promptly to ensure timely compliance with the Appellate Authority's decision. The Court permitted direct service of the order to the parties involved.

In conclusion, the judgment highlighted the importance of promptly implementing orders issued by the Appellate Authority and ensuring that technical glitches do not delay the process. The Court's directive to the respondent no.2 to comply with the Appellate Authority's decision underscores the significance of upholding legal obligations and providing timely relief to the petitioner in accordance with the law.