Abicor and Binzel Technoweld Pvt. Ltd. Versus The Union of India and Anr.
GST
2018 (2) TMI 766 – BOMBAY HIGH COURT – 2018 (10) G. S. T. L. 18 (Bom.) , [2018] 2 GSTL 37 (Bom)
BOMBAY HIGH COURT – HC
Dated:- 6-2-2018
Writ Petition (L) No. 2230 of 2018
GST
S.C. DHARMADHIKARI & SMT. BHARATI H. DANGRE, JJ.
Mr. Vinayak Patkar with Mr. Ishaan Patkar and Mr. G.Y. Patwardhan i/b Ms. Roshni Naik for the petitioner.
Mr. Sonpal with Mr. B.V. Samant, AGP for respondent no.2. Mr. Jitendra Mishra for respondent no.1.
P.C.:
The petitioner has brought before this Court his grievance and it is little peculiar.
2. The petitioner says that it is a company engaged in manufacturing of robotic and automation equipment. The 1st respondent is the Union of India through the Commissioner of Central Goods and Services Tax, Pune and the 2nd respondent is the State of Maharashtra through the Commissioner of State Goods and Services Tax.
3. The purpose of filing this petition is bec
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tioner from securing the final registration number. In the absence thereof, the petitioner is exposed to interest liability and may have to face even penal consequences. Importantly, the petitioner as well as its customers are unable to avail input tax credit mechanism.
5. The writ petition was filed in this Court and after its filing, notice was issued. On the earlier occasion, only the learned AGP representing the State Goods and Services Tax Commissioner appeared before us. After notice, Mr. Mishra is instructed to appear for respondent no.1.
6. The petitioner says that after filing of this petition, on 25th January 2018, it has been allowed access to the online profile. However, even this access is not complete. The petitioner was granted the final registration number and the profile was made operational, but the petitioner could not file the necessary return, and particularly the Return GSTR-3B, and the payment of tax is not possible without this return. This return is not being
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r would be projected and raised before the Council or not, Mr. Mishra could not give us a definite answer. All that Mr. Mishra says is that he may be granted two weeks' time to take instructions and file affidavit.
10. We do not think that these are satisfactory state of affairs. A tax like Goods and Services Tax was highly publicised and termed as popular. We had yet not seen a celebration of New Tax regime, but that has followed with great hue and cry. These celebrations mean nothing. The special sessions of Parliament or special or extraordinary meetings of Council would mean nothing to the assessees unless they obtain easy access to the website and portals. The regime is not tax friendly. We hope and trust that those in charge of implementation and administration of this law will at least now wake up and put in place the requisite mechanism.
This is necessary to preserve the image, prestige and reputation of this country, particularly when we are inviting and welcoming foreig
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