The Delhi High Court has admitted a petition by the British Motor Car Company (1934) Pvt. Ltd wherein the petitioner challenged the action of the department rejecting manual filing of TRAN-1 despite having a Court order directing the same.
A contempt petition has been filed for non-compliance of the order dated 27.05.2021 passed by the Delhi High Court whereby the Respondents were directed to either reopen the online portal so as to enable the Petitioners to file TRAN-I form electronically for claiming tax credit or to accept the same manually on or before 30.06.2021 and process the same in accordance with law.
Advocates Mr. A.K. Babbar & Mr. Surendra Kumar, the counsels for the Petitioner stated that even on the date when the writ petition was disposed of, an SLP against the judgment of this Court dated 05.05.2020 in M/s Brand Equity Treaties Limited and Anr. v. Union of India was already pending and de hors the pendency of that petition, this Court passed the order dated 27.05.2021 in W.P.(C) 2326/2020. It was therefore, contended that the pendency of SLP against the order of this Court in M/s Brand Equity Treaties Limited in W.P.(C) No. 11040/2018 cannot be a reason for not complying with the order dated 27.05.2021 passed by this Court in W.P.(C) 2326/2020.
The Revenue contended that there is no wilful default in the compliance of the order dated 27.05.2021 passed by this Court in W.P.(C) 2326/2020 inasmuch as the issue in M/s Brand Equity Treaties Limited would have a bearing on the judgment of which compliance is sought for.
Listing the matter on 22nd July, the Court said that “Learned counsel for the Petitioner seeks permission to file amended Memo of Parties by giving the name of the Officer who, according to the Petitioner, has violated the order of this Court. Let the amended Memo of Parties be filed before the next date of hearing.”
THE BRITISH MOTOR CAR COMPANY (1934) PVT LTD vs ASSISTANT COMMISSIONER, OFFICE OF THE ASSISTANT COMMISSIONER, CGST & ANR
CITATION: 2022 TAXSCAN (HC) 237
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