Petitioner sought writ for GST registration, activation of portal, and exemption from interest/penalty due to departmental delay. Court found registration granted as casual taxpayer and no penalty proceedings initiated; petition disposed of with liberty preserved.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.2454 of 2019
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... ... Petitioner/s
Versus
... ... Respondent/s
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Appearance : For the Petitioner/s : Mr. Punit Siddharth For the Respondent/s : Mr. Vikash Kumar SC11 For Central Excise Dept : Mr. S.D. Sanjay, Addl. Sol. Gen. Mr. Alok Kumar Agrawal, Standing Counsel
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CORAM: HONOURABLE MR. JUSTICE JYOTI SARAN and HONOURABLE MR. JUSTICE ARVIND SRIVASTAVA ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE JYOTI SARAN)
Date : 25-03-2019
Heard Mr. Punit Siddharth, learned counsel
appearing for the petitioner, Mr. Vikas Kumar, learned Standing
Patna High Court CWJC No.2454 of 2019 dt.25-03-2019 2/4
Counsel No. 11 appearing for the State and Mr. Alok Kumar Agrawal, learned counsel appearing for the Excise Department.
The petitioner through this writ petition has prayed for the following reliefs :
“ A) Writ in the nature of mandamus or any other appropriate writ/s, order/s, direction/s to the respondents for :
B) A writ in the nature of prohibition or any other appropriate writ/s, order/s, direction/s for restraining the respondent from demanding or recovering any interest, late fee, penalty, fine, etc. or subjecting the petitioner to any punishment on account of delayed
Patna High Court CWJC No.2454 of 2019 dt.25-03-2019 3/4
submission of GST returns or delayed payment of tax for no fault on their account.
C) Costs of and other incidental expenses to this Application be paid by the Respondents.
D) Any other relief/s to which the petitioners are found entitled to.”
Counter affidavits have been filed on behalf of the respondent Central Excise and Service Tax Department as well as by the Commercial Taxes Department acknowledging the delay but do attribute a part thereof on the petitioner.
It is informed that as of present registration has been granted to the petitioner as a casual tax payer and who has also filed his returns on 28.02.2019. To that extent, the relief of the petitioner has been granted and there is no dispute on the same.
What Mr. Punit Siddharth, learned counsel appearing for the petitioner advocates is that the counter affidavit attributes the delay for grant of registration on the alleged lapse of the petitioner and thus the department may saddle the petitioner with penalty, when the fault lies with the department(s) concerned.
According to learned counsel, it is entirely due to the lapse of the department concerned that the registration of
Patna High Court CWJC No.2454 of 2019 dt.25-03-2019 4/4
the petitioner was delayed and which has consequently led to delayed filing of the returns by the petitioner and for which he cannot be subjected to penalty.
We have heard learned counsel for the parties and perused the records. May be the petitioner has a reason for expressing such concern but then undisputedly, as of present, neither there is any such order on record of the proceedings which confirms such attempt by the respondents nor any proceeding has been initiated in this regard. In such admitted circumstances noted, we do not deem it necessary to express our opinion on the issue expressed at this stage but would preserve liberty for the petitioner to contest any such attempt by the concerned department, if any initiated.
With the observations/liberty aforementioned, the writ petition is disposed of.
(Jyoti Saran, J)
( Arvind Srivastava, J)
mcv/-
| AFR/NAFR | NAFR |
|---|---|
| CAV DATE | NA |
| Uploading Date | 29.03.2019 |
| Transmission Date | NA |
2 issues framed by the court
Whether the petitioner is entitled to a directive for penalty/non-interest despite delay in registration.
Whether it is appropriate to dispose of the writ petition given the registration has been granted and no penalty order has been passed.
M/s Surat dreams
Vimal Hasmukhlal Gandhi
The Union Of India
Goods and Services Tax Network
The Central Board of Excise of Customs
The State of Bihar
Jyoti Saran
Arvind Srivastava
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
