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Gujarat HC in the case of JAP Modular Furniture Concepts (P) Ltd.

Case Covered:

JAP Modular Furniture Concepts (P) Ltd.

Versus

State of Gujarat

Facts of the Case:

By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs:

“A. This Hon’ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the respondents to forthwith activate the registration of the petitioners under the GST Acts and grant a final certificate of registration to the petitioners from 1.7.2017.

B. This Hon’ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the respondents to allow the petitioners to file returns and pay tax under the GST Acts from 1.7.2017;

Related Topic:
Gujarat HC in the case of Linde Engineering India Pvt. Ltd.

C. This Hon’ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the respondents to allow the petitioners to claim an input tax credit of IGST paid on imports made during the period when the registration certificate of the petitioners was blocked;

D. This Hon’ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order restraining the respondents from imposing any late fee or penalty under the GST Acts for non­filing / late filing of returns by the petitioners under the GST Acts because of blockage of registration certificate of the petitioners.

Related Topic:
Gujarat HC in the case of M/s Surat Mercantile Association Versus Union of India

E. pending notice, admission, and final hearing of this petition, this Hon’ble Court may be pleased to direct the learned respondents to forthwith activate the registration of the petitioners under the GST Acts and grant a final certificate of registration to the petitioners from 1.7.2017;

F. Ex parte ad-interim relief in terms of prayer D may kindly be granted.

G. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioners shall forever pray.” 

Related Topic:
Gujarat HC in the case of VKC Footsteps India Pvt. Ltd.

Oral Order:

As the result, this writ application succeeds and is hereby allowed. The respondents are directed to unblock/activate the registration of the writ applicants under the GST Act and grant the final registration certificate under the GST Act with effect from 1st July 2017 at the earliest. The respondents shall permit the writ applicants to upload the returns and pay tax under the GST Act from 1st July 2017 onwards without charging any late fee for the belated filing of the returns. The respondents are also directed to allow the writ applicants to claim the Input Tax Credit in respect of the imports/purchases made during the period in which the registration under the GST Act was blocked/inactivated and no dispute of time limit under Section 16(4) of the GST Act shall be raised as the Input Tax Credit was not allowed to be claimed on account of blocking/inactivation of the registration by the respondents.

Related Topic:
Gujarat High Court in the case of Torrent Power Ltd.

With the aforesaid, this writ application stands disposed of.

Read & Download the full Order in pdf:

Gujarat HC in the case of JAP Modular Furniture Concepts (P) Ltd.

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