Sudershan Paper Mart & Anr vs The Goods And Service Tax Council & ...
2021 Latest Caselaw 4820 Cal

14.9.2021
   ks                      WPA 2641 of 2020
 sl. 109
                   Sudershan Paper Mart & Anr.
                                Vs
                 The Goods and Service Tax Council & Ors.

            Mr. Anil Dugar,
            Mr. Rajarshi Chatterjee
                          ... For the Petitioners.
            Mr. Tapan Bhanja
                        ... For the UOI.
            Ms. Ekta Singha
                        ... For the Respondent Nos. 1 & 2.

Mr. A. Roy, Ld. GP Mr. S. Mukherjee, Mr. Debasish Ghosh ... For the State.

Heard learned Advocates appearing for the parties.

In this writ petition, the petitioners have made

prayer for relief of directing the respondent authority

concerned to reopen the Form GST TRAN-1 and enable

the petitioners to file the GST TRAN-1 and transfer the

transitional credit into its electronic credit ledger. It

appears from record that the petitioners have already

made a representation for such relief before the

respondent concerned as appears at page 53, being

Annexure-P-1 to the writ petition to the representation

dated 31st May, 2018. It is the grievance of the

petitioners that the said representation is lying

undisposed till date and has not been considered and

disposed of. The petitioners in support of its

claim/relief want to rely on the judgment of the Delhi

High Court in the case of Super India Paper Products

vs. Union of India reported in (2021) 127 taxmann.

Com 602(Delhi) and also of this Court in the case of

Rishi Graphics (P) Ltd. vs. Union of India reported in

(2020) 118 taxmann. Com. 280 (Calcutta).

Considering the submission of the parties, this writ

petition is disposed of by directing the respondent

concerned to consider and dispose of the aforesaid

representation of the petitioners dated 31st May, 2018

in accordance with law by passing a reasoned and

speaking order and after giving an opportunity of

hearing to the petitioners or its authorised

representative within eight weeks from the date of

communication of this order and shall communicate

his decision to the petitioners within one week after

passing of such order. At the time of hearing, the

respondent concerned shall consider the aforesaid

judgments upon which the petitioners want to rely as

to whether in the facts and circumstances of this case

those judgments are applicable in the case of the

petitioners or not.

It is recorded that this court has not gone into the

merits of the claim/relief of the petitioners and the

respondent concerned shall decide the case of the

petitioners strictly in accordance with law.

The writ petition, being WPA 2641 of 2020 is

disposed of.

( Md. Nizamuddin, J. )