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TMI Blog2019 (2) TMI 1935X X X X Extracts X X X X X X X X Extracts X X X X ..... otted defective registration certificate to the petitioner-company and they cannot punish the petitioner-company for their own fault. This court is of the view that as the petitioner- company could not file its monthly return in regard to payment of GST within time due to no fault of it and the portal got closed and cannot be operated offline, therefore, it is directed that the respondents shall open the portal forthwith so as to enable the petitioner-company to file its monthly returns and GST TRAN-1 within 10 days from today - Petition disposed off. - Writ Petition No. 2808 (M/S) of 2018. - - - Dated:- 13-2-2019 - LOK PAL SINGH, J. S. K. Posti and Ashutosh Posti for the petitioner. V. K. Kaparuwan , Standing Counsel, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturing unit at plot No. 403/1/5/1, Simla Pistaur, Kiccha Road, Lalpur, Rudrapur, District Udham Singh Nagar. The petitioner-company is engaged in manufacturing of steel auto parts at its manufacturing unit and doing the business of manufacturing and sale of steel auto parts. The petitioner-company was previously registered under the provisions of the Central Sales tax Act and Uttarakhand Value Added tax Act, but now after the enforcement of the Central Goods and Services tax Act, 2017 the petitioner-company is governed by the provisions contained therein with effect from July 1, 2017. 4. It is contended that as per the provisions of section 139 of the Central Goods and Services tax Act, 2017 (for brevity hereinafter referred to as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancy which occurred was that the constitution of the firm was also wrongly mentioned as partnership firm, whereas the petitioner-company is a private limited company and on account of which the petitioner- company cannot proceed further as per the provisions of the Goods and Services tax Act, 2017. 5. The learned counsel for the petitioner-company would submit that since defective migration GST certificate was issued to the petitioner-company, the petitioner-company was unable to file its monthly returns and GST TRAN-1, as provided under section 39 of the U. K. Goods and Services Tax Act, 2017. The learned counsel would further submit that GST law allows all assessees registered under the GST regime to carry forward the accumulated illeg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the GST registration number. It is contended that the respondents have not responded to the e-mail send by the company. Thereafter, the petitioner-company approached respondent No. 5-Assistant Commissioner, Rudrapur, Uttarakhand, who is the jurisdictional authority, pointing out the discrepancy in the GST registration number issued to it by application dated March 23, 2018. It is contended that the petitioner-company send e-mails on February 4, 2018 and March 29, 2018, but till date the respondents have not paid any heed on its request. It is also contended that the petitioner-company represented his grievances through application dated May 30, 2018 to the Deputy Commissioner, State Tax, Rudrapur, stating its grievances and pointed out th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TRAN-1 offline, present contingency arose. 9. At this stage of dictation, learned counsel for the Department made a statement at Bar that offline mechanism is not available in regard to payment of GST and he has already submitted the comments prepared by the Department before the court, as such, the writ petition be disposed of finally without calling for the counteraffidavit. The prayer made by the learned counsel for the Department is innocuous. 10. It is settled proposition of law that no one should be left remediless. Since remedy is not available to the petitioner-company, the petitioner- company could not submit its monthly returns and GST TRAN-1 within time solely for the reason that after closure of portal uploading of inform ..... X X X X Extracts X X X X X X X X Extracts X X X X
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