M/S Aris Global Software Private Limited vs. Union Of INDIA

WP/52771/2019HC KarnatakaGSTCNR KAHC01055745201920 December 2019Bench: S.SUJATHA3 pages

For Petitioner: SRI B.G.CHIDANANDA URS, ADVFor Respondent: SMT.M.R.VANAJA, ADV

AI SummaryAllowed

Held

The Court held that the issue of permitting the filing or revision of Form GST TRAN-1 is no longer res integra. It referred to its own order dated 19.11.2019 in W.P.No.33290/2019 and Connected Matters, which extended the period for registered persons to file or revise Form GST TRAN-1 until 31.12.2019. Consequently, the Court found that the petitioner is entitled to avail this extended period for filing or revising their Form GST TRAN-1. The ratio decidendi is that where a High Court has extended the deadline for filing a specific tax form, subsequent petitioners facing similar circumstances are entitled to the benefit of that extended period. The writ petition was disposed of with the operative direction that the petitioner be permitted to file/revise the GSTR TRAN-1 within the extended period.

Facts

The petitioner, M/s Aris Global Software Private Limited, filed a writ petition seeking a direction to the respondents, Union of India, Central Board of Indirect Taxes and Customs, and the Assistant Commissioner of Central Tax, to permit them to file their GSTR TRAN-1 return. The petitioner is represented by its Director-Finance Controller. The respondents accepted notice through their counsel. The core of the petition revolves around the ability to file this specific tax return.

Key Issues

1. Whether the petitioner is entitled to be permitted to file the GSTR TRAN-1 return, considering the statutory timelines and any extensions granted by the Court. This issue turns on the interpretation and application of relevant GST provisions and any judicial pronouncements extending filing deadlines. The petitioner's contention is that they should be allowed to file the return. The respondents' argument, as indicated by their acceptance of notice and the Court's subsequent order, is implicitly that the petitioner should be granted relief if the law permits. The Court's decision in a previous writ petition (W.P.No.33290/2019 and Connected Matters) is central to this determination.

Sections Cited

GSTR TRAN-1

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF DECEMBER, 2019 BEFORE: THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.52771/2019 (T – RES) BETWEEN: M/s ARIS GLOBAL SOFTWARE PRIVATE LIMITED 120/A, ELEPHANT ROCK ROAD, JAYANAGAR 3RD BLOCK BENGALURU (BANGALORE) URBAN BANGALORE-560011 REP BY ITS DIRECTOR-FINANCE CONTROLLER Mr. NAGENDRA SHIVASWAMY AGED ABOUT 41 YEARS …PETITIONER (BY SRI B.G.CHIDANANDA URS, ADV.) AND: 1 . UNION OF INDIA MINISTRY OF REVENUE REP BY ITS SECRETARY GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI -110 001 2 . THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN NORTH BLOCK, NEW DELHI-110 001 - 2 - 3 . THE ASSISTANT COMMISSIONER OF CENTRAL TAX LGSTO 090, CHAMARAJPET BENGALURU-560018 …RESPONDENTS (BY SMT.M.R.VANAJA, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT PERMITTING THE PETITIONER TO FILE THE RETURNS IN GSTR TRAN-1. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:-

Learned counsel Smt.M.R.Vanaja accept

The judgment continues below.

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Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.