Page 67 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] NELCO LTD. v. UNION OF INDIA 25
availability of internet connectivity, power failure or a problem of a specific
system - GST Council being not a body to resolve technical issues, an IT
Grievance Redressal Mechanism developed by GST Council - Difficulties on
common portal asserted from system log of the common portal itself, a criteria
rightly evolved by IT Grievance Redressal Mechanism - System logs being
generated automatically, no question of personal mala fides while ascertaining
the system logs arises - Insisting on system log as proof of technical difficul-
ties, thus, is not arbitrary - System log on the common portal not supports the
case of Petitioner as to existence of technical difficulties - No direction thus
can be issued to the Respondents now to treat the case of the Petitioner as fall-
ing within the ambit of Rule 117(1A) of Central Goods and Services Tax Rules,
2017. [paras 65, 66, 68, 70, 72, 75]
Petition dismissed
CASES CITED
A.F. Babu v. Union of India — 2019-VIL-610-KER — Distinguished ............................................ [Para 57]
Aadinath Industries v. Union of India — 2019 (30) G.S.T.L. 478 (Del.) — Distinguished .......... [Para 57]
Adfert Technologies Pvt. Ltd. v. Union of India
— 2020 (32) G.S.T.L. 726 (P & H) — Distinguished ................................................................ [Para 57]
Afran Technology Pvt. Ltd. — Referred ................................................................................................. [Para 57]
Asiad Paints Limited v. Union of India — 2020 (34) G.S.T.L. 50 (Kar.) — Distinguished .......... [Para 57]
Bharat Barrel and Drum Mfg. Co. Ltd. v. Employees State Insurance Corporation
— (1971) 2 SCC 860 — Referred ............................................................................................ [Paras 22, 37]
Bhargava Motors v. Union of India — 2019 (26) G.S.T.L. 164 (Del.) — Distinguished ............... [Para 57]
Bhavesh D. Parish v. Union of India — (2000) 5 SCC 471 — Relied on ............................................ [Para 51]
Blue Bird Pure Pvt. Ltd. v. Union of India — 2019 (29) G.S.T.L. 660 (Del.) — Distinguished .... [Para 57]
CIT v. Shri Krishen Chand Charitable Trust — (1975) 98 ITR 387 (J & K) — Referred .................. [Para 22]
CIT v. Trustees of Shri Techchand Chandiram Trust — (1990) 184 ITR 537 (Bom) — Referred .. [Para 22]
Collector v. Dai Ichi Karkaria Ltd. — 1999 (112) E.L.T. 353 (S.C.) — Distinguished ................... [Para 42]
Director General of Foreign Trade v. Kanak Exports
— 2015 (326) E.L.T. 26 (S.C.) — Relied on ................................................................................... [Para 51]
Eicher Motors Ltd. v. Union of India — 1999 (106) E.L.T. 3 (S.C.) — Referred ....................... [Paras 40, 50]
Gillette India Limited v. Union of India — 2020-VIL-01-Del — Distinguished ........................... [Para 57]
Global Sugar Ltd. v. Commissioner — 2016 (334) E.L.T. 604 (All.) — Distinguished ................. [Para 55]
Hospira Health Care India Pvt. Ltd. v. Development Commissioner
— 2016 (340) E.L.T. 668 (Mad.) — Distinguished ................................................................... [Para 55]
Hukum Chand v. Union of India — (1972) 2 SCC 601 — Distinguished ...................................... [Para 48]
Jakap Metind Pvt. Ltd. v. Union of India — 2019 (31) G.S.T.L. 422 (Guj.) — Distinguished ..... [Para 57]
Jay Bee Industries v. Union of India — 2020 (32) G.S.T.L. 719 (H.P.) — Distinguished ............. [Para 57]
Jayam & Co. v. Assistant Commissioner — 2018 (19) G.S.T.L. 3 (S.C.) — Referred ....................... [Para 40]
JCB India Limited v. Union of India — 2018 (15) G.S.T.L. 145 (Bom.) — Relied on ... [Paras 38, 40, 41, 52]
JSW Dharmatar Port Pvt. Ltd. v. Union of India — 2019 (20) G.S.T.L. 721 (Bom.) — Referred .... [Para 38]
Osram Surya Pvt. Ltd. v. Commissioner — 2002 (142) E.L.T. 5 (S.C.) — Referred ................. [Paras 40, 50]
R.K. Garg v. Union of India — (1981) 4 SCC 675 — Relied on ........................................................... [Para 51]
Sales Tax Officer Ponkunnam v. K.I. Abraham
— (1967) 3 SCR 518 — Distinguished ................................................................... [Paras 22, 24, 25, 34]
Sambhaji v. Gangabai — 2009 (240) E.L.T. 161 (S.C.) — Distinguished ......................................... [Para 55]
Samtel India Ltd. v. Commissioner — 2003 (155) E.L.T. 14 (S.C.) — Referred ................................ [Para 40]
Second ITO v. M.C.T. Trust — (1976) 102 ITR 138 (Madras) — Referred ......................................... [Para 22]
Siddharth Enterprises v. Nodal Officer — 2019 (29) G.S.T.L. 664 (Guj.) — Distinguished ........ [Para 57]

GST LAW TIMES  7th May 2020  67