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TMI Blog2022 (1) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... 19, 5760 OF 2019, 5762 OF 2019 - - - Dated:- 12-1-2022 - HONOURABLE MR. JUSTICE J.B.PARDIWALA AND HONOURABLE MS. JUSTICE NISHA M. THAKORE MR VINAY SHRAFF ADVOCATE WITH MR PARTH S SHAH FOR THE PETITIONER MR DEVANG VYAS FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1 Since the issues raised in all the captioned applications are the same, those were taken up for hearing analogously and are being disposed of by this common order. 2 The order passed by this Court dated 22nd December 2021 reads thus: 1. We have heard Mr. Vinay Shraff, the learned counsel appearing for the applicants; Mr. Devang Vyas, the learned Additional Solicitor General of India appearing for the opponent no.3 The Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered under State GST, and all the correspondences in the matter including the correspondences related to implementation of the judgment dated 06.09.2019 passed by the Hon ble High Court of Gujarat have also been made with State GST. Hence, the State GST (i.e. Respondent No.1 2 of the present petition) is the proper authority for implementation of the impugned judgment. Accordingly, the State GST (Respondent No.1 2 of the present petition) would file counter affidavit in the matter and defend the case. It is also learnt that the State GST has sent a proposal for SLP against the impugned Common Order dated 06.09.2019 passed by the Hon ble High Court of Gujarat to their advocate. 5. We, thereafter, take notice of the stance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the GSTN. It appears that the GSTN has informed the Nodal Officer by way of Email stating that the GSTN has followed due process and complied with its statutory duties to do the technical analysis in terms of the CBIC s applicable circular in order to ascertain if there was any technical glitch or not and forwarded the same to the ITGRC with the relevant report. The GSTN further states and informs the Nodal Officer that it has no authority to either allow or decline TRAN-1 filing except for the cases where the concerned authority approves such filing and directs the GSTN to accept the declaration. The GSTN further requested the Nodal Officer to protect its interest in accordance with the Master Instructions dated 14.08.2019. 7. Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Officer in whose jurisdiction the assessee is carrying business. It probably will have to be done at the very higher level and consequently direction, if any, issued to open the portal, would become unworkable qua prayer made by the writ petitioners. While pondering on the face of the issue, we refer the decision of the Punjab and Haryana High Court in the case of Hans Raj Sons vs. Union of India reported in 2020 (34) GSTL 58 (P H). In the said decision the Court while allowing the writ petition had granted two options one by directing opening of the portal and in case of non-opening of portal the writ petitioner/assessee will be entitled to make unutilized credit in their GST 3B forms to be filed on the monthly basis. This in our consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B Forms for the month of January 2022 to be filed in the month of February, 2022 and the concerned Authority/Assessing Officer would be at liberty to verify the genuineness of such claim. We expect the GSTN and the Nodal Officer to explore such possibility also as suggested by the Calcutta High Court. 10. In any view of the matter, we want some concrete solution so that the directions issued by this Court as contained in Paragraph43 referred to above meaningfully complied with. The Nodal Officer is once-again present in the Court today. The Nodal Officer has heard the entire order, which has been dictated in his presence. We want the Nodal Officer to look into the second option also and try to find out a viable solution. 11. Post ..... X X X X Extracts X X X X X X X X Extracts X X X X
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