Tata Projects Limited Vs Deputy Commissioner (State Tax) (Rajasthan High Court)
Rajasthan High Court has directed the Goods and Services Tax Network (GSTN) to resolve a grievance filed by Tata Projects Limited regarding the transfer of funds in its electronic cash ledger. The petitioner sought directions for the transfer of cash under Section 49(10)(b) of the CGST Act, 2017, read with Rule 87(14) of the CGST Rules, 2017.
The Deputy Commissioner (State Tax) and other state tax respondents informed the court that certain demands against Tata Projects for FY 2018-19, previously marked as “recoverable,” had been changed to “held in abeyance.” They also confirmed that Tata Projects’ grievance, which was assigned Ticket Reference No. G-202408160505218 by the GST Portal, had been forwarded to GSTN with a new ticket number, 1236020. The state respondents clarified that the GST Portal is operated independently by GSTN.
Considering these submissions, the High Court instructed GSTN (Respondent No. 3) to decide on Tata Projects’ grievance in accordance with the law within two months of receiving the court order. The court also clarified that Tata Projects would retain the right to pursue further legal remedies if dissatisfied with GSTN’s decision. No specific judicial precedents were cited in the court’s order itself.
