Allowed

M/S Wardwizard Innovations and Mobility Limited v. Commissioner, Sgst

Gujarat HC10 Feb 2022SCA/12954/2021

Case brief

AI extract

What is this about?

The High Court of Gujarat, considering a writ petition, directed the Commercial Tax Officer to immediately implement the appellate authority's order granting GST registration and consequentially activate the registration for the petitioner.

What did the court decide?

Direction to Respondent No. 2 to give effect to the Appellate Authority's order and grant consequential benefits within four weeks, and direction to Respondent No. 3 to resolve technical difficulties.

M/S Wardwizard Innovations and Mobility Limited Vs… — Service and Employment | Gujarat HC (2022)

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C/SCA/12954/2021 ORDER DATED: 10/02/2022

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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

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R/SPECIAL CIVIL APPLICATION NO. 12954 of 2021

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M/S WARDWIZARD INNOVATIONS AND MOBILITY LIMITED

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Versus COMMISSIONER, SGST

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Appearance:

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MR.AVINASH PODDAR(9761) for the Petitioner(s) No. 1 MR UTKARSH SHARMA, AGP GOVERNMENT PLEADER for the Respondent(s) No. 1,2 PRIYANK P LODHA(7852) for the Respondent(s) No. 3

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CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and

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HONOURABLE MS. JUSTICE NISHA M. THAKORE

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Date : 10/02/2022

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ORAL ORDER

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(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)

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By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:-

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“26(a) To issue writ of or in the nature of a mandamus or any other appropriate writ, order or direction to Respondent No.2 to give effect to the order in Appeal passed by the Deputy Commissioner (Appeals) and in case there is any technical difficulty being faced then direction for Respondent no.3 to provide technical assistance in giving effect to the order of appeal.

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(b) To issue writ of or in nature of mandamus or any other appropriate writ, order or direction to respondent no.2 to issue GST registration certificate in accordance with Section-25 of CGST/GGST Act with effect from 31.03.2020.

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(c) To issue writ of or in nature of mandamus or any other appropriate writ, order or direction to Respondents to transfer the eligible Input Tax Credit of petitioner to his New GST

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Page 1 of 4

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C/SCA/12954/2021 ORDER DATED: 10/02/2022

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Number.

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(d) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon’ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice.

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(e) To award costs of and incidental to this application be paid by the respondent;”

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We heard Mr. Poddar, the learned counsel appearing for the writ-applicant; Mr. Priyank Lodha, the learned standing counsel appearing for the respondent no.3 – GSTN and Mr. Utkarsh Sharma, the learned AGP appearing for the respondent no.2 – Commercial Tax Officer.

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It appears from the materials on record that the application filed by the writ-applicant for registration under the C.G.S.T.Act and G.S.T. Act, 2017 respectively filed under Section 25(1) of the Act came to be rejected by the respondent no.2 herein essentially on the ground that the writ-applicant failed to offer any explanation as regards the discrepancies in the documents submitted by the writ-applicant.

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Being dissatisfied with the order passed by the respondent no.2 herein, an appeal was filed by the writ-applicant under Section-107 of the Act before the Deputy Commissioner of State Tax, Appeal-5, Vadodara.

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The Appellate Authority after due consideration of all the relevant aspects of the matter allowed the appeal of the writapplicant. The operative part of the order reads thus:-

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Page 2 of 4

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C/SCA/12954/2021 ORDER DATED: 10/02/2022

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ORDER

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“The first appeal no.05 of 2020 is allowed in accordance with the provisions of the Act. The above mentioned submission has been accepted and hence, this appeal against Rejection of application for new registration is allowed. The order in Form GST REG-05 of the Commerical Tax Officer, Ghatak-40, Vadodara dated 27/05/2020 is hereby set aside, with direction to activate the GST registrations application and make process of issue of registration certificate as per Gujarat Goods and Services Tax Act, 2017 under Section-25 and Rule-10.”

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The grievance voiced by the writ-applicant herein is that despite the fact that he succeeded before the authority, till this date the respondent no.2 has not given effect to the order passed by the Appellate Authority referred to above.

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We dispose of this writ-application with a direction to the respondent no.2 to give effect at the earliest to the order passed by the Appellate Authority dated 17.06.2020 and further, grant all consequential benefits available to the writ-applicant in accordance with law for the interregnum period.

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Let the needful be done within a period of four weeks from the date of receipt of the writ of this order.

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At this stage Mr. Sharma, the learned AGP expressed an apprehension that even as on date, the respondent no.2 may not be in a position to give effect to the order passed by the appellate authority due to technical glitches. Mr. Sharma solicits the help of the respondent no.3 – G.S.T.N.

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The technical glitches are something, which are within the

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Page 3 of 4

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C/SCA/12954/2021 ORDER DATED: 10/02/2022

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control of the G.S.T.N. A registered dealer should not be told that despite succeeding before the appellate authority, it is difficult to give effect to the order passed by the authority because of technical glitches. The technical glitches should be attended at the earliest. Next time, there should not be complaint at the end of the writapplicant herein that the order passed in appeal has not been given effect.

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Direct service is permitted.

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(NISHA M. THAKORE,J)

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A. B. VAGHELA

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M/S Wardwizard Innovations and Mobility Limited v. Commissioner, Sgst

Case brief

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M/S Wardwizard Innovations and Mobility Limited v. Commissioner, Sgst

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