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ROCKLAND MEDIA AND COMMUNICATION PVT. LTD. vs. THE UNION OF INDIA AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

ACHINTYA MALLA BUJOR BARUA
Pet. Counsel
M. L. Gope
Res. Counsel
Sc
Gst

Petitioner / Applicant

ROCKLAND MEDIA AND COMMUNICATION PVT. LTD.
Respondent THE UNION OF INDIA AND OTHERS
Court Gauhati High Court
State

Assam

Date Nov 28, 2022
Order No.

WP(C)/7155/2021

Citation

2022(11) TAXREPLY 6627
Original Order
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ORDER

Heard Ms. M L Gope, learned counsel for the petitioner. Also heard Mr. B Choudhury, learned counsel for the respondents in the Taxation and Finance Department of the Government of Assam. 2. The petitioner M/S Rockland Media & Communication Pvt. Ltd. is an assesse under the GST bearing registration number 18AADCR5052M1Z2. The petitioner instituted WP(C) No. 4828/2021 raising a grievance that they could not undertake the Tran-1 and Tran-2 transactions as because the GST portal was closed in the meantime. The issue as regards the closure of the GST portal and the resultant inability of the GST assesses to further the Tran-1 and Tran-2 transactions also came up before the Supreme Court in the Union of India & another v. Filco Trade Centre Pvt. Ltd. & another bearing Special Leave to Appeal No. 32709-32710/2018. In Special Leave to Appeal No. 32709-32710/2018, the Supreme Court passed the order dated 22.07.2022 wherein the following as extracted were provided: ....

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