Jubil Circuti India Pvt. Ltd vs Union Of India And Ors
2022 Latest Caselaw 1471 Bom

                                                                                 3-wp-1167.22.doc

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           Digitally signed
                              IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                       CIVIL APPELLATE JURISDICTION
           by VASANT
VASANT     ANANDRAO
ANANDRAO   IDHOL
IDHOL      Date:
           2022.02.12
           12:57:02 +0530
                                      WRIT PETITION NO.1167 OF 2022
                    Jabil Circuit India Private Limited                       ...Petitioner
                                V/s.
                    Union of India & Ors.                                     ...Respondents

                    Mr.Bharat Raichandani with Mr.Mahesh Raichandani                      and
                    Mr.Rishabh Jain i/b UBR Legal Advocates for the Petitioner.
                    Mr.Jitendra B. Mishra for the Respondent Nos.1, 2, 3 and 5.
                    Ms. Kavita N. Solunke, AGP for the State-Respondent No.4.

                                                CORAM : R.D. DHANUKA &
                                                        S.M. MODAK, JJ.

DATE : 11TH FEBRUARY, 2022.

(THROUGH VIDEO CONFERENCE) P.C. :-

1. Rule. Mr.Mishra, learned counsel for the respondent

nos.1, 2, 3 and 5 waives service. Ms.Solunke, learned AGP for the

respondent no.4 waives service. By consent of parties, the petition is

heard finally.

2. By this petition filed under Article 226 of the Constitution of

India, the petitioner seeks an order and direction against the

respondent nos. 2 and 3 to allow the petitioner to rectify inadvertent

mistake in mentioning incorrect place of supply 33 - Tamil Nadu in

stead of 34 - Puduchery in Form GSTR1 for the period from

February, 2018 to June, 2018 and October 2018.

3. This Court in an identical matter passed an order in Writ

3-wp-1167.22.doc

Petition No. 1174 of 2022 filed by Mahale Anand Thermal vs. Union

of India & Ors. and has directed the authority to consider the

representation made by the petitioner. In this case, the

representations are made by the petitioner on 8 th July, 2021 and 20th

July, 2021. The said representations are still pending.

4. We direct the respondent no.4 to decide those

representations within eight weeks from today in accordance with law

after considering the judgment of the Madras High Court in case of

Pentacle Plant Machineries Pvt. Ltd. v/s. GST Council

Secretariat, 2021-TIOL-604-HC-MAD-GST and applicability of the

Circular bearing no. 26/26/2017 GST dated 29 th December, 2017.

The order that would be passed by the respondent no.4 shall be

communicated to the petitioner within one week from the date of

passing the order. If the representations made by the petitioner are

allowed, the respondent no.4 shall permit the petitioner to carry out

rectification in the GSTR-1 in question within one week from the date

of the said order. If the order is adverse, the petitioner would be at

liberty to file appropriate proceedings.

5. Writ Petition is allowed in aforesaid terms. Rule is made

absolute accordingly. There shall be no order as to costs.

(S.M. MODAK, J.)                                    (R.D. DHANUKA, J.)