Metrochem Api Limited vs. Union Of INDIA
Held
The Court held that it is open to the petitioner, in terms of the notification dated 10.09.2018 and the subsequent order dated 17.09.2018, to seek a recommendation from the GST Council for the submission of FORM GST TRAN-I within the stipulated timeframe. The petitioner must satisfy the concerned authorities that their attempts to file the FORM on 27.12.2017 failed due to system errors or server-related issues. The Court disposed of the Writ Petition with this direction, allowing the petitioner to pursue the recommendation process. No specific issue was left undecided, as the Court provided a clear path for the petitioner to address their grievance.
Facts
The petitioner sought a writ of mandamus to direct the respondents to reopen the portal or accept the TRAN-I Form filed manually and rectify the GST tax return uploading system. The Department of Revenue, Central Board of Indirect Taxes and Customs, had issued notification No.48/2018 on 10.09.2018, amending Rule 117 of CGST Rules and inserting Clause (1A) and a proviso to Rule 117(4)(b)(iii). This amendment allowed the Commissioner, on the recommendations of the Council, to extend the date for submitting the TRAN-I Form electronically up to 31st March 2019, for registered persons who faced technical difficulties on the common portal. Subsequently, the Commissioner (GST) issued Order No.4/2018-GST dated 17.09.2018, extending the period for submitting TRAN-I Form declarations till 31.01.2019 for such registered persons.
Key Issues
1. Whether the petitioner can be permitted to make a representation to the GST Council to examine the cause of failure to upload the TRAN-I FORM on 27.12.2017, specifically whether it was due to technical glitches or server errors? (Question of fact and law) Contentions: Petitioner: Argued for permission to make a representation to the GST Council to investigate the reasons for their inability to upload the TRAN-I FORM, attributing it to technical glitches or server errors on 27.12.2017. Revenue/State: Did not record any specific arguments against the petitioner's request for representation.
Sections Cited
Rule 117, Rule 117(1A), Rule 117(4)(b)(iii)
AI-generated summary — verify with the full judgment below
THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN AND THE HON’BLE SMT JUSTICE KONGARA VIJAYA LAKSHMI WRIT PETITION NO.39035 OF 2018 ORDER: {Per the Hon’ble Sri Justice Ramesh Ranganathan} Heard Sri P.Vinod Kumar, learned counsel for the petitioner and Sri K.Lakshman, learned Assistant Solicitor General and, with their consent, the Writ Petition is disposed of at the stage of admission. In this Writ Petition, a mandamus is sought to direct the respondents to reopen the portal or to accept the TRAN-I Form filed manually and to rectify the GST tax return uploading system by software. The Department of Revenue, Central Board of Indirect Taxes and Customs, Ministry of Finance, Government of India issued notification No.48/2018 dated 10.09.2018 amending Rule 117 of CGST Rules and inserted Clause (1A) thereto. It further inserted a proviso to Rule 117(4)(b)(iii). The amended Rule 117(1A) and the proviso to Rule 117(4)(b)(iii) read thus:
“Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March
The judgment continues below.
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