TaxTMI 
TaxTMI 
2021 (12) TMI 1226
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....NOURABLE MR. JUSTICE J.B.PARDIWALA) 1. We have heard Mr. Vinay Shraff, the learned counsel appearing for the applicants; Mr. Devang Vyas, the learned Additional Solicitor General of India appearing for the opponent no.3 - The Goods and Service Tax Council and Mr. Chintan Dave, the learned AGP appearing for the opponents nos.1 and 2 respectively. 2. These applications are hanging on fire past almost two years. We take notice of the final directions issued by this Court as contained in Paragraph-43 of the Judgment and Order dated 06th September 2019 in the main matter. We quote Paragraph-43:- "43. In the result, all the four writ-applications succeed and are hereby allowed. The respondents are directed to permit the writ....
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....case. It is also learnt that the State GST has sent a proposal passed by the Hon'ble High Court of Gujarat to their advocate." 5. We, thereafter, take notice of the stance of the Nodal Officer as reflected from the affidavit-in-reply dated 15.12.2021. We quote the relevant averments. "12. In light of above peculiar facts and submissions, it is most respectfully prayed before this Hon'ble Court that the presence of GSTN would be necessary for proper and effective compliance of the directions issued by this Hon'ble Court. It is also brought to the notice of this Hon'ble Court that the common CAV judgment dated 06.09.2019 passed by this Hon'ble Court in Special Civil Application No.5758 of 2019 and other allied matters has already ....
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....ts the GSTN to accept the declaration. The GSTN further requested the Nodal Officer to protect its interest in accordance with the Master Instructions dated 14.08.2019. 7. Mr. Chintan Dave and Mr. Devang Vyas jointly submitted that the process to comply and give meaningful effect to the directions issued by this Court as contained in Paragraph-43 above is underway and within a short time it should materialize. 8. Mr. Shraff brought to our notice one recent order passed by the Calcutta High Court dated 14.12.2021, wherein, the Calcutta High Court was confronted with the same difficulties. Mr. Shraff invited our attention to the following observations made by the Calcutta High Court. We quote as under:- "Thus, we are fully conv....
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....d in case of non-opening of portal the writ petitioner/assessee will be entitled to make unutilized credit in their GST 3B forms to be filed on the monthly basis. This in our considered view, will be a workable solution and the Assessing Officer will be entitled to examine the legality of the claim on such form being filed by the assessee. Thus, for the above reasons, we find that the substantial part of the order and the directions issued by the learned writ Court as well as reasoning given merits acceptance. However, we are of view that instead of directing the portal to be open, the direction issued in Hans Raj Sons (supra) is more assessee friendly. We also find identical directions have been issued in the case of Amba Industri....