2019 (7) TMI 93 - HC - GST

Court grants mandamus writs for record provision, tax form amendment, and credit claim. Respondents must comply within two months.

QRS RETAIL LTD Versus THE COMMISSIONER CENTRAL GST COMMISSIONERATE, THIRUVANANTHAPURAM, UNION OF INDIA, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI, GOODS AND SERVICE TAX NETWORK (GSTN), NEW DELHI AND THE SECRETARY GOODS AND SERVICE TAX COUNCIL, NEW DELHI AND THE NODAL OFFICER FOR CENTRAL GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM

The court granted the petitioner's requests for writs of mandamus in all aspects, directing the respondents to provide records leading to Ext.P2, amend ... Amendment of the tax return Tran 1 form - claim of eligible credit towards Central Tax - HELD THAT:- The petitioner is satisfied if the exercise now undertaken by the respondents is concluded within reasonable period. He further submits that the petitioner is prepared to submit the supporting documents as desired in the correspondence. The respondents would complete the exercise within two months from the date of submission of all the documents by the petitioner. Petition disposed off. Issues:1. Writ of mandamus for records leading to Ext.P22. Writ of mandamus to amend tax return - Tran 1 form3. Writ of mandamus to claim eligible credit towards Central Tax4. Granting other reliefs as deemed fit by the Hon'ble CourtAnalysis:1. The petitioner sought a writ of mandamus or any appropriate writ to obtain records leading to Ext.P2. The respondents submitted statements and letters addressing the petitioner. The petitioner, through their advocate, expressed satisfaction with the ongoing exercise by the respondents and agreed to provide the necessary supporting documents. The respondents assured completion of the exercise within two months from the date of receiving all documents. The court ordered the petitioner to respond to the communication received within a week and instructed the respondents to consider the reply along with supporting documents and complete the exercise, including any refund, within two months from the receipt of the reply.2. The petitioner requested a writ of mandamus or any suitable direction to amend the tax return - Tran 1 form. The court, after considering the statements of both counsels, directed the petitioner to submit a reply with all supporting documents within a week. The first respondent was instructed to review the reply and documents, take necessary steps compelled by the circumstances, and complete the exercise, including any refund, within two months from the receipt of the reply.3. The petitioner sought a writ of mandamus to claim eligible credit of a specific amount towards Central Tax. Both parties agreed on a timeline for completing the exercise related to this claim. The court ordered the petitioner to submit a reply with supporting documents within a week. The first respondent was directed to process the claim and complete all necessary steps, including any refund, within two months from the receipt of the reply.4. Additionally, the petitioner requested other reliefs deemed fit by the court. The court, based on the submissions and agreements of the counsels, issued specific directives regarding the submission of documents, review process, and completion timeline for the exercises related to the writ prayers. The order included instructions for the first respondent to refund any eligible amount to the petitioner within the stipulated two-month period.