M/S Nav Nirman Con Specialties Pvt. Ltd. vs. Union Of India
(Gujarat High Court, Gujrat)

Case Law
Petitioner / Applicant
M/S Nav Nirman Con Specialties Pvt. Ltd.
Respondent
Union Of India
Court
Gujarat High Court
State
Gujrat
Date
Sep 10, 2020
Order No.
R/Special Civil Application No. 2739 of 2020 With Civil Application (Direction) No. 1 of 2020 In R/Special Civil Application No. 2739 of 2020
TR Citation
2020 (9) TR 3350
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

1. The Civil Application No.1 of 2020 in the Special Civil Application No.2739 of 2020 is on board today and, therefore, the same is taken up for hearing.

2. By this civil application, the applicants (original writ applicants) have prayed for the following reliefs;

“((A) Your Lordships may be pleased to allow this application.

(B) Pending admission, hearing and final disposal of Special Civil Application No.2739 of 2020, Your Lordships may be pleased;

(i) To allow to file amended undertaking for the payment of tax in installments.

(ii) To direct the respondents to allow manual filing of Form GSTR 3B after availing input tax credit for the concerned period, till December, 2019 and electronically from January, 2020 onwards.

(iii) To direct the respondents to revoke the cancelled GST registration number so that the business could be continued by the applicant.

(iv) To direct the respondent No.7, to enable the facility to allow filing Form GSTR 3B return with part payment of tax..

(C ) Your Lordships may be pleased to grant such other and further relief/s that may deemed fit and proper in the facts and circumstances of the case.”

3. In the main matter, i.e, the Special Civil Application No.2739 of 2020, this Court passed the following order on 6th February, 2020.

“1. The writ applicant has filed an undertaking before us stating as under:

“1. The Form GSTR 3B is not filed for the period from May 2018 till December 2019. The reason for non filing of Form GSTR 3B was the financial stress due to past losses of the company.

2. The Form GSTR 3B cannot be uploaded without payment of tax and hence the forms for the period May 2018 to December 2019 is yet to be uploaded.

3. As per the GSTN unless all the Forms for earlier period are furnished, forms of new period cannot be uploaded.

4. The petitioner states that as per the Annexure H of the petition the net tax liability payable (Net of ITC) for the period May 2018 till December 2019 is as under:

May 2018 – March 2019

₹ 23,89,869/

April 2019 – December 2019

₹ 18,73,162/

Total

₹ 42,63,031/

5. The petitioner hereby undertakes to pay the above liability as under:

On or before 29th February 2020

₹ 5,63,031/

On or before 31st March 2020

₹ 4,00,000/

Monthly from April onwards (11 installments of ₹ 3,00,000/ each)

₹ 33,00,000/-

Total

₹ 42,63,031/-

2. The undertaking on oath is ordered to be taken on record.

3. In view of the undertaking referred to above, let NOTICE be issued to the respondents returnable on 05.03.2020.

4. By the next returnable date i.e. 05.03.2020, the writ applicant is directed to deposit an amount of ₹ 42,63,031/ in terms of his under on oath referred to above.

Direct service is permitted. “

4. When Mr. Podar was confronted whether his client has abided by the undertaking filed by him in this Court, Mr. Podar submitted that his client has not been able to comply with the terms of the undertaking.

5. In such circumstances, there is no further scope of examining the main matter. Hence, the Special Civil Application No.2739 of 2020 stands dismissed.

7. As the main matter itself is dismissed for non-compliance of the order passed by this Court, the civil application, which is on board today, also stands disposed of accordingly.

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