TaxTMI 
TaxTMI 
2022 (1) TMI 852
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....nd are being disposed of by this common order. 2 The order passed by this Court dated 22nd December 2021 reads thus: "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-ap....
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....Respondent No.1 & 2 of the present petition) would file counter affidavit in the matter and defend the case. It is also learnt that the State GST has sent a proposal for SLP against the impugned Common Order dated 06.09.2019 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....
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.... informs the Nodal Officer that it has no authority to either allow or decline TRAN-1 filing except for the cases where the concerned authority approves such filing and directs 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 co....
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....s. Union of India reported in 2020 (34) GSTL 58 (P & H). In the said decision the Court while allowing the writ petition had granted two options one by directing opening of the portal and 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....
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....n so that the directions issued by this Court as contained in Paragraph43 referred to above meaningfully complied with. The Nodal Officer is once-again present in the Court today. The Nodal Officer has heard the entire order, which has been dictated in his presence. We want the Nodal Officer to look into the second option also and try to find out a viable solution. 11. Post the matters for further hearing on 12.01.2022. We hope and trust that atleast on 12.01.2022 a positive statement is made that the order/directions passed in the main matter has been fully complied. One copy of this order shall be furnished at the earliest to Mr. Devang Vyas, the learned Additional Solicitor General of India for its onward communication and one c....