Mountain Valley Springs INDIA PVT LTD vs. Union Of INDIA And Ors
Held
The Court disposed of the petition in view of the submissions made by the respondents. The respondents' counsel informed the Court about Notification No. 48, dated September 10, 2018, which amended the Central Goods and Services Tax Rules, 2017. This notification grants the Commissioner the power to extend the time for filing GST TRAN-1 forms up to March 31, 2019, upon 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 addressed 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, implicitly accepting the mechanism provided by the notification and the assurance for redressal.
Facts
The petitioner, Mountain Valley Springs India Private Limited, filed a writ petition seeking an extension of time to file GST TRAN-1 forms. The petitioner contended that they were unable to upload the forms within the stipulated period due to technical issues with the GST portal. 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 the power to extend the time for submission of GST TRAN-1 forms up to March 31, 2019. This power could be exercised upon 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 after providing a hearing, by November 30, 2018.
Key Issues
1. Whether the petitioner is entitled to an extension of time for filing GST TRAN-1 forms 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 forms within the prescribed deadline and sought an extension. The respondents, representing the revenue, pointed to Notification No. 48, dated September 10, 2018, which amended the Central Goods and Services Tax Rules, 2017. They contended that this notification empowers the Commissioner to extend the time for filing GST TRAN-1 forms up to March 31, 2019, subject to the Council's recommendation. The respondents further submitted that the petitioner's grievance could be redressed by the Competent Authority upon representation and a hearing, by November 30, 2018.
Sections Cited
Central Goods and Services Tax Rules, 2017
AI-generated summary — verify with the full judgment below
CWP-26531-2018 (O&M) -1- 109 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-26531-2018 (O&M)
Date of Decision: October 15, 2018 Mountain Valley Springs India Private Limited .....Petitioner Versus Union of India and others ......Respondents CORAM: HON'BLE MR.JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE MAHABIR SINGH SINDHU Present: Mr.Udit Mehndiratta, Advocate for Mr.Raj K.Narang, Advocate for the petitioner.
Mr.Saurabh Goel, Advocate for respondent Nos.1, 3 and 5.
Mr.Ankur Mittal, Addl.AG, Haryana with Mr.Manoj Dhankhar, AAG, Haryana. ........ RAJESH BINDAL, J.
The petitioner has filed the present petition with a prayer that the period for filing GST TRAN-1 forms 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.
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