M/S Jaycee Strips & Fastners PVT. LTD. vs. Union Of INDIA And Others

Held

The Court disposed of the petition in view of the submissions made by the learned counsel for the respondents. The respondents' submission that Notification No. 48, dated September 10, 2018, has been issued, amending the Central Goods and Services Tax Rules, 2017, to grant the Commissioner power to extend the time for submission of the GST TRAN-1 form up to March 31, 2019, on the recommendation of the Council, was noted. Crucially, the respondents assured the Court that if the petitioner represents to the Council, their grievance would be redressed by the Competent Authority after affording them an opportunity of hearing by November 30, 2018. The Court found this to be a fair stand and disposed of the petition accordingly, implying that the petitioner should avail this procedural remedy.

Facts

The petitioner, M/s Jaycee Strips & Fastners Pvt.Ltd., 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 on the portal within the stipulated deadline due to technical issues. The respondents, Union of India and others, submitted that Notification No. 48, dated September 10, 2018, amended the Central Goods and Services Tax Rules, 2017, granting the Commissioner power to extend the time for submission of GST TRAN-1 form up to March 31, 2019. This power is exercisable on the recommendation of the Council. The respondents further stated that if the petitioner represents to the Council, their grievance would be addressed by the Competent Authority after providing an opportunity of hearing by November 30, 2018.

Key Issues

1. Whether the petitioner is entitled to an extension of time for filing the GST TRAN-1 form, considering the technical difficulties faced in uploading it on the portal, and in light of the provisions of the Central Goods and Services Tax Rules, 2017, particularly as amended by Notification No. 48 dated September 10, 2018? The petitioner argued that technical problems prevented them from filing the GST TRAN-1 form within the prescribed time and therefore sought an extension. The respondents, while not directly arguing against the extension, highlighted Notification No. 48 which empowers the Commissioner to extend the time for filing the TRAN-1 form up to March 31, 2019, subject to the Council's recommendation. They further submitted that the petitioner's grievance could be redressed by the Competent Authority if they made a representation, with a hearing to be afforded by November 30, 2018.