Silpa Projects and Infrastrcture (I) Pvt. Ltd. Vs. The Principal commissioner of Central Tax and Central Excise and Anr. – Supreme Court

(2021) taxcode.in 17 SC

IN THE SUPREME COURT OF INDIA

Silpa Projects and Infrastrcture (I) Pvt. Ltd.
v.
The Principal commissioner of Central Tax and Central Excise and Anr.

Petition for Special Leave to Appeal (C) No(s). 17312/2021
Decided on 08-Nov-21

Mr. Justice Mukeshkumar Rasikbhai Shah and Mrs. Justice B.V. Nagarathna

Add. Info:

Impugned Order: Silpa Projects and Infrastrcture (I) Pvt. Ltd. v. The Principal commissioner of Central Tax and Central Excise and Anr., (2021) taxcode.in 221 HC

Judgment/Order:

O R D E R

Considering the fact that even the prayer of the petitioner before the learned Single Judge in the Writ Petition was for issuance of the Writ of Mandamus directing the respondents to accept the return manually, the prayer cannot be said to be in accordance with the statutory provision and it cannot be said that the High Court has committed any error.

Shri Abhishek Sharma, learned counsel appearing on behalf of the petitioner has submitted that thereafter the petitioner has filed the return electronically through email. The aforesaid was not even the case before the High Court. The only case before the High Court was that due to technical glitch, the petitioner was compelled to file the return manually, the cause which could not satisfy the High Court. Be that it may if at all the petitioner has filed the return electronically which even was not the case of the petitioner before the High Court and if it found to be in order and in accordance with law and same may be considered by the Department in accordance with law and permissible under law for which we have not expressed anything on merits in favour of the petitioner.

With this, the Special Leave Petition stands dismissed.

Pending application(s), if any, shall stand disposed of

Original judgment copy is available here.