Case Law Details
Jagadamba Hardware Stores Vs Union of India (Chhattisgarh High Court)
In the given case the relief sought for by the petitioner in the present writ petition is for issuance of a writ to the respondents granting permission to the petitioner to submit TRAN-1 form electronically by opening electronic portal or in the alternative allow the petitioner to tender the form manually and thereafter the petitioner’s claim be assessed for input tax credit in accordance with law.
Where the assessee defaults in not filling up of TRAN-1 even within the extended period up till 27.12.2017. The petitioner also failed to establish of having approached any of the officers in the department, nor is there any proof in his possession. There is also no document to show any correspondence made with any of the officers in the department in this regard. The writ benefit cannot be extended to such indolent persons who sleeps over their rights and duties without any plausible explanation and justification and now at the belated stage woke up from slumber and is trying to get a relief from the High Court without any bonafide ground.
For all the aforesaid reasons, this court is of the opinion that no strong case is made out by the petitioner for issuance of any sort of writ to the respondents. The writ petition fails and is accordingly rejected.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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