Page 52 - GSTL_16th July 2020_Vol. 38_Part 3

290 GST LAW TIMES [ Vol. 38
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Circular No. 7/7/2017, dated 1-9-2017 .......................................................... [Paras 2.15, 2.16, 7]
C.B.E. & C. Circular No. 26/26/2017-GST, dated 29-12-2017 ......................................[Paras 2.18, 7, 10, 11]
REPRESENTED BY : S/Shri Paresh M. Dave with Amal Dave and Aditya
Tripathi, for the Petitioner.
Shri Nirzar S. Desai, for the Respondent.
[Order per : Harsha Devani, J.]. - By this petition under Article 226 of the
Constitution of India, the petitioners seek the following substantive reliefs :-
“16. In the above premises, the petitioners most respectfully pray as
under :-
(A) That Your Lordships may be pleased to issue a Writ of Man-
damus or Writ of Certiorari or any other appropriate writ, di-
rection or order, quashing and setting aside the Respondents’
decision conveyed vide letter F.No. 1/22-01/SYSTEMS/2018-
19, Part-1, dated 7-3-2019 (Annexure-’T’) with all consequen-
tial reliefs to the Petitioner including a declaration that the Pe-
titioner’s tax liability of August, 2017 stands fully discharged
within the period stipulated under the GST Laws;
(B) That Your Lordships may be pleased to issue a Writ of Man-
damus or any other appropriate writ, direction or order, direct-
ing the Respondents herein to order regularization of the Peti-
tioner’s GSTR-3B for August, 2017 (Annexure-”B”) by bring-
ing it in line with GSTR-1 furnished by the Petitioner (Annex-
ure-”D”) in respect of information and details including pay-
ment of tax due by the Petitioner for August, 2017;
(C) That Your Lordships may be pleased to issue a Writ of Man-
damus or any other appropriate writ, direction or order, direct-
ing the Respondents, their servants and agents to make an ap-
propriate entry in the Petitioner’s electronic liability register
corresponding to the Unique Identification Number in respect
of discharge of the Petitioner’s tax liability for August, 2017;
2. The first petitioner-Messrs. Vishnu Aroma Private Limited (hereinaf-
ter referred to as “the petitioner”) is engaged in manufacturing Pan Masala,
which are sold under the brand name of “Vimal”. The petitioner has been regis-
tered as a manufacturer and supplier of Pan Masala. It is the case of the petition-
er that it has been paying liabilities under the Goods and Services Tax Acts and
also complying with the procedural formalities laid down under the Central
Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”),
Integrated Goods and Services Tax Act, 2017 and Central Goods and Services Tax
Rules, 2017 (hereinafter referred to as the “CGST Rules”).
2.1 The Goods and Services Tax Laws have been brought into force
with effect from 1-7-2017. All the transactions in the nature of maintenance of
records and registers, payment of tax, submission of returns, etc. are electronical-
ly maintained under the GST laws, and the transactions regarding payment of
tax and submission of returns are undertaken through the common portal creat-
ed by the Central Government. It is the case of the petitioner that it has been
complying with the procedural requirement electronically, in accordance with
the statutory provisions.
2.2 For August, 2017, the total tax liability of the petitioner was
Rs. 128,63,47,508/-. The petitioner discharged this liability partly by paying tax
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