Asian Cast & Forgings PVT. LTD. vs. Union Of INDIA And Others
Held
The Court acknowledged the submission made by the learned counsel for the respondents regarding Notification No. 48, dated September 10, 2018, which provides for an extension of time for filing the GST TRAN-1 form up to March 31, 2019. The Court noted that this power can be exercised by the Commissioner on the recommendation of the Council. Furthermore, the respondents assured the Court that if the petitioner made a representation to the Council, their grievance would be redressed by the Competent Authority by December 31, 2018, after affording them an opportunity of hearing. In light of this fair stand taken by the respondents, the Court disposed of the petition. The ratio decidendi is that where a statutory mechanism exists for redressal of grievances, and the revenue authorities undertake to act within a specified timeframe, the High Court may dispose of the writ petition on that basis, directing the petitioner to avail the statutory remedy.
Facts
The petitioner, Asian Cast & Forgings Private Limited, filed a writ petition seeking an extension of time to file the GST TRAN-1 form. The petitioner contended that they were unable to upload the form within the stipulated deadline due to technical issues with the GST portal. The respondents, Union of India and others, informed the Court that Notification No. 48, dated September 10, 2018, amended the Central Goods and Services Tax Rules, 2017. This amendment grants the Commissioner the power to extend the time for submitting the GST TRAN-1 form up to March 31, 2019, exercisable on the recommendation of the Council. The respondents further stated that if the petitioner represented to the Council, their grievance would be addressed by the Competent Authority by December 31, 2018, after providing an opportunity for a hearing.
Key Issues
1. Whether the petitioner is entitled to an extension of time for filing the GST TRAN-1 form due to technical difficulties encountered on the GST portal, and if so, under which provision of law? The petitioner argued that technical problems prevented them from uploading the GST TRAN-1 form within the prescribed time and sought an extension. The respondents, representing the Union of India and others, brought to the Court's attention Notification No. 48, dated September 10, 2018. This notification amends the Central Goods and Services Tax Rules, 2017, and empowers the Commissioner to extend the deadline for filing the GST TRAN-1 form until March 31, 2019, subject to the Council's recommendation. The respondents further indicated that the petitioner's grievance could be resolved by the Competent Authority by December 31, 2018, if a representation was made to the Council, with an opportunity for a hearing.
Sections Cited
Central Goods and Services Tax Rules, 2017
AI-generated summary — verify with the full judgment below
CWP No. 28745 of 2018 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 28745 of 2018 (O&M) Date of decision: 14.11.2018 Asian Cast & Forgings Private Limited .. Petitioner vs Union of India and others
.. Respondents Coram: Hon'ble Mr. Justice Rajesh Bindal Hon'ble Mr. Justice Manoj Bajaj Present Mr. Jagmohan Bansal and Mr. Chetan Jain, Advocates, for the petitioner. Mr. Tajender K. Joshi, Advocate, for respondent nos. 1 to 3. Mr. Pankaj Gupta, Additional Advocate General, Punjab, for respondent no.
Rajesh Bindal, J. The petitioner has filed the present petition with a prayer that the period for filing GST TRAN-1 form be extended as on account of technical problems, the same could not be uploaded on the portal within the time granted. Learned counsel for the respondents submitted that Notification No. 48, dated September 10, 2018 has been issued for amending the Central Goods and Services Tax Rules, 2017 giving power to the Commissioner for extension of time for submission of declaration form GST TRAN-1 upto March 31, 2019. The power can be exercised by the Commissioner on the recommendation of the Council. He further submitted that in case th
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