Page 51 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] SK GREEN HOME APPLIANCES PVT. LTD. v. UNION OF INDIA 137
12. Lastly, we may add that the missing ‘cause of action’ has been given
a colour of nobility by making a prayer for allowing the Consumer Protection
Council to donate on behalf of the Consumers an amount of Rupees 5 crores to
Safdarjung Hospital to fight the COVID-19 Pandemic. This attempt to garner
sympathy from a Court of law, however sincere it may be, cannot infuse the legal
strength that is required for us to issue notice. The preferential treatment sought
for the Safdarjung Hospital may not be founded on any bias, as indisputably the
said Institution is presently doing great service to the nation, but we have no cri-
teria to make a distinction for any one hospital. Significantly, the utilization of
the funds is not a function that the courts are equipped to decide.
13. We would also like to note that the Petitioner had earlier ap-
proached this Court by way of a similar petition being W.P. (C) No. 1624 of 2019.
Apparently, the said petition was also half-baked, lacking content and structure,
prompting the court to turn down the same. Nevertheless, while rejecting the
petition vide order dated 2nd December, 2019, the court granted the Petitioner
the liberty to approach the Court again after putting its act together. This second
opportunity has now been availed by way of the present petition which is like-
wise deficient in substance and is also entirely without a valid cause of action
that is necessary to meet the threshold for the Court to exercise its extraordinary
jurisdiction under Article 226 of the Constitution of India. In view of aforesaid,
present writ petition being bereft of merit is dismissed.
14. The order be uploaded on the website forthwith. Copy of the order
be also forwarded to the Learned Counsel through e-mail.
_______

2020 (39) G.S.T.L. 137 (Guj.)
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
Sonia Gokani and N.V. Anjaria, JJ.
SK GREEN HOME APPLIANCES PVT. LTD.
Versus
UNION OF INDIA
R/Special Civil Application No. 7383 of 2020, dated 11-6-2020
Writ Jurisdiction - Existence of alternative remedy - Input Tax Credit -
Form GST TRAN-02 already filed by petitioner and credit worth of ` 11,29,000
taken which is now sought to be changed to Form GST TRAN-01 giving rea-
son of procedural mistake committed by petitioner’s accountant - High Court
not to entertain this petition at this stage - Such aspects as to whether there is a
procedural lapse and whether such filling of GST TRAN-01 is permissible, to
be gone into and decided by the competent authority, to which the petitioner
has already addressed communication way back in August and September,
2019 - Respondent Nos. 6 to 8 directed to respond to the communication of the
petitioner within four weeks from the date of receipt of this order - Article 226
of Constitution of India. [paras 8, 9]
Petition disposed of
CASE CITED
Siddharth Enterprises v. Nodal Officer — 2019 (29) G.S.T.L. 664 (Guj.) — Referred ....................... [Para 5]
GST LAW TIMES  13th August 2020  51