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2018 Supreme(Raj) 525
IN THE HIGH COURT OF RAJASTHAN
NIRMALJIT KAUR, J.
ARIHANT SUPERSTRUCTURE LIMITED — Appellant
Vs.
UNION OF INDIA — Respondent
C.W.P. No. 3978 of 2018
Decided on : 22-03-2018
Niraj Kumar Jain, Advocates
The court's decision was based on the principle of reliance on previous court orders and the provisional entertainment of GST returns.
Headnote:
Reliance - Bombay High Court Orders - Provisional Entertaining of GST TRAN-1 and Other Returns
Fact of the Case:
The petitioner sought reliance on orders passed by the Bombay High Court in a specific case and requested provisional entertainment of GST TRAN-1 and other returns.
Finding of the Court:
The court issued a notice to the respondents and directed them to provisionally entertain the GST TRAN-1 and other returns of the petitioner.
Issues:
Ratio Decidendi: The court's decision was influenced by the orders passed by the Bombay High Court and the petitioner's request for provisional entertainment of GST returns.
Final Decision: The court directed the respondents to provisionally entertain the GST TRAN-1 and other returns of the petitioner.
Nirmaljit Kaur, J.
Learned counsel for the petitioner has placed reliance on the orders passed by the Bombay High Court in the case of Abicor and Binzel Technoweld Pvt. Ltd. Vs. The Union of India & anr. (Writ Petition (L) No. 2230 of 2018) on 06.02.2018 as well as 24.02.2018.
2. Issue notice.
3. Meanwhile, the respondents are directed to provisionally entertain the GST TRAN-1 and other returns of the petitioner either by way of opening the portal or manually.
