Vee Gee Auto Components Pvt. Ltd. v. Union Of India & ORS.

$~22-32 * IN THE HIGH COURT OF DELHI AT NEW DELHI W.P.(C) 1300/2018 SARE REALTY PROJECTS PRIVATE LIMITED ..... Petitioner Through : Mr. Vineet Bhatia, Advocate Through : Mr. Akshay Makhija, CGSC, Ms. Mahima Bahl, Mr. S. D. Singh, Adv. for UOI. Ms. Sonu Bhatnagar, Sr. Standing Counsel, Mr. Vaibhav Joshi, Adv. for R-2.

Mr. Anuj Aggarwal, ASC, Mr. Ravi Sehgal, Advocate for R-2.

Mr. Nidhi Mohan Parashar, Mr. Umang Kumar Singh, Advocate for R-4.

W.P.(C) 1701/2018 & CM No. 7010/2018 DOTCOM HOME FASHIONS PVT LTD.

Through : Mr. Ruchir Bhatia, Advocate Through : Mr. Kirtiman Singh, CGSC, Mr. Waize Ali Noor, Prateek Dhanda, Advocates for R-1 Mr. Sanjeev Narula, Sr. Standing Counsel, Mr. Abhishek Ghai, Advocate for Revenue.

Mr. Nidhi Mohan Parashar, Mr. Umang Kumar Singh, Advocate for R-3.

W.P.(C) 2192/2018 & CM No. 9058/2018 TARA CHAND SALUJA & SONS

W.P.(C) 2332/2018 VEE GEE AUTO COMPONENTS PVT. LTD.

Through : Mr. Vineet Bhatia, Advocate W.P.(C) 2333/2018 & CM No. 9801/2018 ANKUR OIL & REFRIGERATION Through : Mr. Puneet Rai, Advocate Mr. Kriti Sinha, Advocate for Mr. Vibhooti Malhotra, Advocate for CBEC.

W.P.(C) 2475/2018 & CM No. 10262/2018 M/S TARA CHAND SALUJA & COMPANY W.P.(C) 2740/2018 & CM No. 11123/2018 M/S ALLIANCE GRAPHIC EQUIPMENT PRIVATE LIMITED

Mr. Brajesh Kumar, Govt. Pleader for UOI.

W.P.(C) 2885/2018 & CM No. 11632/2018 M/S BATRA ART PRESS Mr. Brajesh Kumar, Govt. Pleader for UOI.

W.P.(C) 3479/2018 & CM No. 13715/2018 BENLON INDIA LTD.

Through : Mr. Ruchir Bhatia, Advocate Through : Mr. Rajesh Kumar, Advocate for R-1 Mr. Amit Bansal, Mr. Akhil Kulshrestha, Advocates for R-2 & 3.

W.P.(C) 4590/2018 & CM No. 17748/2018 FRV POWER INDIA PVT. LTD.

Through : Mr. Ruchir Bhatia, Advocate Through : Mr. Ashim Sood, CGSC, Mr. Aditya Kumar, Advocate for R-1.

Mr. Harpreet Singh, CGSC, Mr. Suresh Chaudhary, Adv. for R-4.

W.P.(C) 5858/2018 & CM No. 22777/2018 AMAN MOTORS Through : Mr. Puneet Rai, Advocate Through :

Mr. Amit Bansal, Mr. Akhil

Kulshrestha, Advocates for R-2 & 3.

Mr. Vinod Diwakar, CGSC, Mr. Akshaya Agarwal, Mr. Sanjay Pal, Advocates for R-1.

CORAM:

HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R

% 01.08.2018 Counsel for the Union of India on instructions states that a grievance mechanism has been put in place to deal with cases where assessees were not able to upload data to avail of CENVAT and VAT credit or credit on stock-in-trade. Our attention is drawn to Circular No. 39/13/2018-GST dated 3rd April, 2018. It is stated that out of 17,000 such cases, issue has been resolved and settled in approximately 13,000 cases. It is submitted that in each case where it is found that the assessee could not upload data due to any technical glitch or problem, benefit is given. It is submitted that the case of the present petitioners is also being considered as per the grievance redressal mechanism.

Lastly, it is submitted that wherever any claim or representation is rejected, a speaking order giving the reasons would be passed and communicated to the concerned petitioner. Learned counsel for the petitioners state that they have already made a representation to the respondent authorities under the grievance mechanism and would pursue the said remedy. However, in case they are aggrieved by the final determination, they should be given liberty to challenge the order. The petitioners also reserve their right to challenge the constitutional vires if required and necessary.

Recording the aforesaid, the writ petitions are disposed of in terms of the statement made, and with liberty as prayed. We clarify that we have not commented on merits. No costs.

SANJIV KHANNA, J.

CHANDER SHEKHAR, J.

AUGUST 01, 2018 SR