M/S Good Luck Educational & Welfare Society vs. Union Of INDIA And Others
Held
The Court held that the impugned order, which rejected the petitioner's refund claim solely on the ground of non-submission of the TRAN-1 Form, was unsustainable given the subsequent extension of the filing deadline for the TRAN-1 Form. The Court noted that the respondents did not dispute the extension of the deadline to 31.3.2019. Therefore, the Court set aside the order dated 18.4.2018 passed by the Assistant Commissioner. The matter was remitted back to the Assistant Commissioner for fresh consideration, with a direction for the petitioner to appear on 6.12.2018. The ratio decidendi is that a refund claim should not be rejected on procedural grounds if the procedural requirement can still be met due to subsequent legislative extensions.
Facts
The petitioner, M/s Good Luck Educational & Welfare Society, approached the High Court of Punjab and Haryana challenging an order dated 18.4.2018 passed by the Assistant Commissioner. This order rejected the petitioner's claim for a refund of tax paid prior to the introduction of the Goods and Services Tax (GST). The sole ground for rejection was the petitioner's failure to file the TRAN-1 Form. The petitioner argued that the last date for filing TRAN-1 was initially 27.12.2017 but was subsequently extended, and as per an amendment to the GST Rules via notification dated 10.9.2018, the deadline was extended to 31.3.2019. The respondents did not dispute this extension.
Key Issues
1. Whether the petitioner is entitled to file the TRAN-1 Form for claiming input tax credit, given the subsequent extension of the filing deadline, despite the initial rejection of their refund claim on the ground of non-filing? Petitioner's Contention: The petitioner argued that the refund claim was rejected solely because the TRAN-1 Form was not filed within the original deadline. However, the deadline for filing TRAN-1 has been extended multiple times, most recently to 31.3.2019, through an amendment to the GST Rules. Therefore, the petitioner should be permitted to file the TRAN-1 Form to avail the benefit of input tax credit. Respondents' Contention: The respondents, Union of India and others, did not dispute the fact that the date for submission of TRAN-1 has been extended up to 31.3.2019, as per the amendment to the GST Rules.
Sections Cited
Central Goods and Services Tax Rules, 2017
AI-generated summary — verify with the full judgment below
CWP No. 15024 of 2018 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 15024 of 2018 (O&M) Date of decision: 13.11.2018 M/s Good Luck Educational & Welfare Society .. 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 and 2. Mr. Pankaj Gupta, Additional Advocate General, Punjab. Rajesh Bindal, J. The petitioner has approached this Court challenging the order dated 18.4.2018 whereby the claim for refund of the amount of tax paid before introduction of Goods & Service Tax, was rejected. The primary ground on which the claim has been rejected is that the petitioner has not filed TRAN-1 Form. Learned counsel for the petitioner submitted that when the claim of the petitioner was rejected, the last date fixed for submission of TRAN-1 Form was 27.12.2017, however, the date was subsequently extended from time to time and presently as per the amendment made in the Central Goods & Services Tax Rules, 2017 (for short, 'the GST Rules') vide notific
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