IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF AUGUST, 2019 BEFORE THE HON’BLE Mr. JUSTICE P.B. BAJANTHRI WRIT PETITION No.32974/2019 (T-RES) BETWEEN M/S PAXAL CORPORATION NO.301, PAXAL TOWER, 3RD FLOOR, 13 SKR ROAD FORT, BANGALORE-560 002 REP BY ITS MANAGING PARTNER, SRI CHAMPALAL BHANDARI S/O LATE SRI BHABHOOTMAL BHANDARI AGED ABOUT 60 YEARS.
... PETITIONER (BY SMT. VANI H., ADVOCATE) AND 1. THE NODAL OFFICER/ THE COMMISSIONER OF COMMERCIAL TAXES (GST) GANDHINAGAR, BANGALORE-560 009.
2. UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, THROUGH ITS SECRETARY (REVENUE) NORTH BLOCK, NEW DELHI-110 001.
2. GOODS AND SERVICE TAX NETWORK THROUGH ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI-110 037 3. PRINCIPAL CHIEF COMMISSIONER-DIVISION 2 CENTRAL GOODS AND SERVICE TAXES, BENGLAURU SOUTH COMMISSIONERATE, BMTC BUILDING, KANAKAPURA ROAD, BENGALURU-560070.
4. THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES (E-GOVERNANCE), GANDHINAGAR, BANGALORE-560 009.
... RESPONDENTS (BY SMT. H.S. SANDHYA, HCGP) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, WITH A PRAYER TO DIRECT R3 TO REOPEN THE GST COMMON PORTAL FOR RECTIFYING FORM GST TRAN- 01 FILED ON 18.10.2017 ENABLING PETITIONER TO CLAIM ENTIRE CENVAT CREDIT AVAILABLE IN TERMS OF SECTION 140 OF THE CGST ACT IN TERMS OF REPRESENTATION DATED 14.03.2019 VIDE ANNEXURE-C ETC.
THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT PASSED THE FOLLOWING;
O R D E R In the instant petition reserving liberty to the petitioner, petitioner has sought the following reliefs:
(i) Issue a Writ of Mandamus or a direction in the nature of mandamus directing the third Respondent to reopen the GST common portal for rectifying Form GST TRAN-01 filed on 18.10.2017 enabling Petitioner to claim entire CENVAT Credit available in terms of Section 140 of the CGST Act in terms of representation dated 14.03.2019 vide Annexure-C.
(ii) Issue a Writ of Certiorari or a writ in the nature of certiorari to quash the Endorsement bearing T Number 170/19-20 ADCOM (e-Govt)/T No.03/2019-20 dated 08.05.2019 issued by the fifth respondent vide Annexure-F;
(iii) Issue any other writ or order as this Court deem fit in the facts and circumstances of the case.
2. It is evident that the petitioner has to approach the Nodal Officer, GST to address the products of the petitioner. Instead of approaching Nodal Officer of GST, the petitioner has rushed to this Court questioning Annexure-F and further sought for writ of mandamus.
3. Learned counsel for the petitioner has relied on the decision in WP No.24438/2019 decided on 20.06.2019, wherein direction has been issued to the Nodal Officer GST.
4. From perusal of Annexure-F it is evident that the concerned Authority has requested the petitioner to approach Nodal Officer, GST in order to set right the technical breach.
5. The aforesaid decision relied upon by the learned counsel for the petitioner has already reached the next stage relating consideration of the grievance of the petitioner therein. Therefore, the cited decision has no assistant to the present petition. Accordingly, writ petition stands dismissed as pre-mature.
Petitioner is at liberty to approach Nodal Officer, in terms of the endorsement dated 08.05.2019 Annexure-F. Petition stands dismissed.
At this stage, the learned counsel for the petitioner insisted that the petitioner had approached Nodal Officer vide Annexure-E dated 11.04.2019 whereas the endorsement is dated 08.05.2019. In terms of endorsement dated 08.05.2019, the petitioner has not approached the Nodal Officer. Accordingly, the aforesaid contention is hereby rejected.
SBS* Sd/- JUDGE