M/S. S.M.Ispat Ltd vs Union Of India And 4 Ors
2021 Latest Caselaw 816 Gua

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GAHC010038652020




                      THE GAUHATI HIGH COURT
  (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                         Case No. : WP(C)/1244/2020

         M/S. S.M.ISPAT LTD.
         MANUFACTURING OFFICE OF COMPANY, N.H. 31, GAURIPUR, AMINGAON,
         GUWAHATI-781031, DIST. KAMRUP (RURAL), ASSAM, REP BY THE
         MANAGING DIRECTOR SRI SUSHIL KUMAR JAIN, S/O LT. MOHANLAL
         JAIN, AGED ABOUT 63, YEARS, PERMANENT R/O BHAGWATI SADAN, JP
         AGARWALA ROAD, BHARLUMUKH, DIST. KAMRUP (METRO), GUWAHATI,
         PIN-781009



         VERSUS

         UNION OF INDIA AND 4 ORS.
         REP.BY THE SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF
         FINANCE, PARLIAMENT HOUSE NORTH BLOCK, NEW DELHI-110011

         2:THE JOINT SECERETARY
         TO CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
          MINISTRY OF FINANCE
          NEW DELHI-110011

         3:THE ASSTT. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX
          GUWAHATI DIVISION-1
          GST BHAWAN
          KEDAR ROAD
          MACHKHOWA
          GUWAHATI-781001

         4:THE SUPERINTENDENT OF CENTRAL GOODS AND SERVICE TAX
          RANGE-1F
          GUWAHATI
          GST BHAWAN
          KEDAR ROAD
          MACHKHOWA
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              GUWAHATI-781001

             5:THE PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX
              GUWAHATI
              GST BHAWAN
              KEDAR ROAD
              MACHKHOWA
              GUWAHATI-78100

Advocate for the Petitioner    : MR. D SAHU

Advocate for the Respondent : ASSTT.S.G.I.




                                  BEFORE
             HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA

                                              ORDER

Date : 04/03/2021

By this writ petition, the petitioner asseese claims for resubmission of return GST TRAN- 1, if necessary by opening the portal of the GST department or by doing it manually in the circumstance where the portal had already been closed.

In the circumstance, the Madras High Court in a given decision was against any such direction for opening of the portals whereas Punjab and Haryana High Court in its decision took the view for opening of the portal.

In the circumstance, the GST had approached the Supreme Court in Special Leave to Appeal (C) No(s). 2640/2021 against the judgment of the Punjab and Haryana High Court wherein there is a stay of the judgment by the Punjab and Haryana High Court. As the Apex Court is in session of the matter, we adjourn the matter for 8 (eight) weeks.

A copy of the order dated 01.03.2021 of the Supreme Court in Special Leave to Appeal (C) No(s). 2640/2021 is kept on record.

JUDGE

Comparing Assistant