Petitioner permitted to add CGST & GSTN as respondents in writ petitions, deadlines set for filings

The court allowed the petitioner to implead CGST and GSTN as respondents in the writ petitions, directing the parties to serve copies of the petition and file necessary documents by specific dates. The respondents were given time to provide instructions and file counter affidavits, with a subsequent deadline for the petitioner to respond. The next hearing was scheduled for the week of 5th April 2021.

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Issues:
1. Quashing of letters dated 6th November 2018 and 28th January 2019 issued by the respondent Superintendent of CGST & CX.
2. Declaration of non-liability to pay interest for a mistake in filing GSTR-3B.
3. Protection from coercive action against the petitioner.
4. Challenge against refund sanction order dated 9th November 2018 and order dated 31st January 2020.
5. Availing transitional credit under GSTR TRAN-1 and reversal of the same.
6. Impleading CGST and GSTN as respondents in the writ petitions.

Analysis:
1. The petitioner sought the quashing of letters dated 6th November 2018 and 28th January 2019 issued by the Superintendent of CGST & CX, challenging the demand for interest due to alleged irregular input tax credit. The petitioner claimed that a mistake in filing GSTR-3B led to the inclusion of transitional credit, seeking protection from coercive action.

2. In a related matter, the petitioner challenged a refund sanction order dated 9th November 2018 and an order dated 31st January 2020, objecting to the adjustment of refund against the interest demand. The petitioner contested the rejection of the appeal against the refund sanction order.

3. The petitioner's counsel argued that the transitional credit claimed under GSTR TRAN-1 was not utilized for output tax liability until July 2018, emphasizing the lack of reversal process for the erroneous credit in GSTR-3B at the relevant time. Therefore, the counsel contended that no interest liability should apply under Section 50(3) of the Act.

4. The court allowed the petitioner to implead CGST and GSTN as respondents in the writ petitions, with directions for serving copies of the petition and filing necessary documents by specific dates. The respondents were granted time to provide instructions and file counter affidavits, with a subsequent deadline for the petitioner to respond. The court scheduled the next hearing for the week of 5th April 2021.

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