Patna High Court
Kamla Krishi Kendra vs The Union Of India on 29 June, 2021
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.15191 of 2019
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Kamla Krishi Kendra, a partnership firm, having its office at Ramnagar, P.O.
and P.S.- Ramnagar, Distt.- West Champaran, through its partner Vinod
Sarraf, aged about 59 years (male), son of Mohan Lal Sarraf, resident of
Church Road Christian Quarters, P.O.- Bettiah, P.S.- Bettiah Town, Distt.-
West Champaran.
... ... Petitioner/s
Versus
1. The Union of India through the Secretary, Department of Revenue, Ministry
of Revenue, North Block, New Delhi-110001
2. The Goods and Services Tax Council through its Chairperson, 5th Floor,
Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New
Delhi-110001
3. The Commissioner Office of the Commissioner, Central GST and Excise,
Central Revenue Building, 4th Floor, Bir Chand Patel Marg, Patna-1
4. The State of Bihar through the Principal Secretary, Department of
Commercial Taxes, Govt. of Bihar, New Secretariat, Patna
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Avinash Shekhar, Advocate
Mr. Suraj Samdarshi, Advocate
Mr. Piyush Ranjan, Advocate
For the Respondent/s : Dr. K.N. Singh, ASG
Mr. Vikash Kumar, S.C. 11
Mr. Ashok Kumar Agrawal, Advocate
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
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(The proceedings of the Court are being conducted by
Hon'ble the Chief Justice/ Hon'ble Judges through
Video Conferencing from their residential
offices/residences. Also, the Advocates and the Staffs
joined the proceedings through Video Conferencing
from their residences/offices.)
Date : 29-06-2021
Petitioner has prayed for the following relief(s):-
"i) To issue an appropriate writ, order or
Patna High Court CWJC No.15191 of 2019 dt.29-06-2021
direction in the nature of mandamus directing the
respondent Goods and Services Tax Council to make
recommendations to the respondent Commissioner to
extend the time period for filing of GST Tran-1 in
the case of the petitioner because he could not file
GST Tran-1 after the last date i.e. 27.12.2017.
ii) To issue an appropriate writ, order or
direction in the nature of direction to respondents to
permit the petitioner to file his complete GST
TRAN-1 for the necessary transaction credit as per
amended Rule 117(1A) of the GST ACT.
iii) To issue an appropriate writ, order or
direction in the nature of declaration that the
petitioner cannot be allowed to suffer on account of
the misinformation spread by the respondents vide
newspaper article dated 10.11.2017.
iv) To grant any other relief or reliefs for which
the petitioner is found entitled in the facts and
circumstances of the case.
Learned counsel for the petitioner prays that
petitioner shall be content if a direction is issued to the
respondent authorities to consider the petitioner's request
which the petitioner shall be making, within four weeks, with
regard to the prayer, subject matter of the present writ petition.
The delay of one day in filing the return is not at all
attributable to the petitioner, for it is only on account of the
respondents misdoing in spreading the misinformation as
reported in Newspaper dated 10th of November, 2017. Also, we
Patna High Court CWJC No.15191 of 2019 dt.29-06-2021
are of the view that the Revenue ought to be more indulgent,
more so during the time of current pandemic Covid-19.
As such, as prayed for, the petition is disposed of in
the following terms:
(a) The petitioner shall file a representation before
the authorities concerned within a period of four weeks from
today, whereafter the same shall be considered and decided by
the authorities concerned, per law, expeditiously and preferably
within a period of four weeks thereafter.
(b) The issue of delay shall not come in the way of
the authorities to take appropriate action, enabling the
petitioner to comply with the formalities.
(c) Needless to add, while considering such
representation, principles of natural justice shall be followed
and due opportunity of hearing afforded to the parties.
(d) Equally, liberty is reserved to the petitioner to
take recourse to such alternative remedies as are otherwise
available in accordance with law.
(e) We are hopeful that as and when petitioner takes
recourse to such remedies, as are otherwise available in law,
before the appropriate forum, the same shall be dealt with, in
accordance with law and with reasonable dispatch.
Patna High Court CWJC No.15191 of 2019 dt.29-06-2021
(f) Liberty reserved to the petitioner to approach the
Court, if the need so arises on the same and subsequent cause
of action.
(g) We have not expressed any opinion on merits. All
issues are left open.
(h) The proceedings, during the time of current
Pandemic- Covid-19 shall be conducted through digital mode,
unless the parties otherwise mutually agree to meet in person
i.e. physical mode.
The petition stands disposed of in the aforesaid
terms.
Interlocutory Application(s), if any, stands disposed
of.
(Sanjay Karol, CJ)
( S. Kumar, J)
Sujit/PKP
AFR/NAFR
CAV DATE
Uploading Date 06.07.2021
Transmission Date
