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TOPSEL PRIVATE LIMITED vs. GOODS AND SERVICE TAX COUNCIL SECRETARIAT AND OTHER
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
Avra Mazumder
S. Dewanji
S. Biswas
Res. Counsel
Tapan Bhanja
K. K. Maiti
Sanjukta Gupta

Petitioner / Applicant

TOPSEL PRIVATE LIMITED
Respondent GOODS AND SERVICE TAX COUNCIL SECRETARIAT AND OTHER
Court Calcutta High Court
State

West Bengal

Date Apr 20, 2022
Order No.

W.P.A. 13236 of 2019

Citation

2022(4) TAXREPLY 5693
Original Order
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ORDER

Heard learned advocates appearing for the parties. It is the case of the petitioner that in spite of repeated representations made before the authority concerned of CGST, mainly dated 10th July, 2018, 30th July, 2018 and 29th January, 2019 as appears at page 67, 69 and 96 of the writ petition respectively against its grievance of not allowing or permitting to file revised TRAN-I Form or its prayer to file upload GST TRAN-I since in the original TRAN-I which was filed within time there was some mistake due to inadvertence and by the time when rectified TRAN-I was filed the statutory time was expired. It appears on perusal that against the aforesaid representations it has been rejected by one line order, dated 10th April, 2019, as appears at page 97 of the writ petition which is totally a non-speaking order and it does not deal with the contentions raised by the petitioner in the aforesaid representations. Petitioner relies on several decisions of different High Courts including t....

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