M/S Desire Lifestyle vs. Union Of INDIA
Held
The Court disposed of the writ petition in terms of the judgment in Jodhpur Truck Pvt. Ltd. The primary direction was that the respondents shall permit the petitioner to submit the online GST TRAN-1 form, provided the petitioner furnishes proof of a prior attempt to upload the form before 27.12.2017, which failed due to technical glitches on the common portal. This proof must be accompanied by a certificate or recommendation from the GST Council. If the petitioner meets the three requirements outlined in paragraph 12 of the Jodhpur Truck Pvt. Ltd. judgment and files the form by 31.12.2019 or an extended period, it shall be accepted. The petitioner was directed to apply to the GST Council for the requisite certificate within 15 days, and the Council was to issue it within three weeks if the assertion of technical difficulty was found correct. If the Council deemed the petitioner not entitled, it was to pass a reasoned order. The petitioner retained the liberty to pursue appropriate remedies against such an order.
Facts
The petitioner, M/s Desire Lifestyle, filed a writ petition before the Rajasthan High Court challenging an unspecified order or action by the revenue authorities. The respondents, Union of India and others, submitted that the case was covered by a previous High Court decision in Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors. The petitioner acknowledged the applicability of the precedent but sought further directions to avoid difficulties. The Court considered the matter based on the cited judgment and issued specific directions regarding the submission of the GST TRAN-1 form.
Key Issues
1. Whether the petitioner is entitled to submit the online GST TRAN-1 form, considering the technical difficulties faced on the common portal, and if so, under what conditions? Petitioner's contention: The petitioner, while agreeing that the core issue is covered by the Jodhpur Truck Pvt. Ltd. judgment, argued that specific directions were necessary to address potential difficulties in complying with the process. They sought clarifications to ensure smooth submission of the TRAN-1 form. Revenue's contention: The respondents contended that the case was squarely covered by the decision in Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors., implying that the petitioner should be bound by the directions laid down in that judgment.
Sections Cited
GST TRAN-1
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Order 19/12/2019
Mr. Saraswat, learned counsel for the respondents No.1 and 2, submits that the case is squarely covered by a decision of this Court dated 01.11.2019, rendered in the case of Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors. [S.B. Civil Writ Petition No.15221/2019].
Learned counsel appearing for the petitioner submits that though in-principle, the issue is covered by the aforesaid judgment, but certain more directions/clarifications are required to be given so as to ward off any difficulty(ies) to the petitioner- assessee.
In view of the above, the present writ petition is disposed of in terms of the judgment rendered by this Court in the case of Jodhpur Truck Pvt. Ltd. (supra) and following directions are issued:
(2 of 3) [CW-18912/2019]
The respondents shall permit the petitioner to submit online GST TRAN-1 form, subject to furnishing a proof that he had tried t
The judgment continues below.
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Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.