M/S Innovative Medicare Technologies PVT LTD vs. Union Territory Chandigarh And Ors
Held
The Court disposed of the petition based on the submissions made by the respondents. The respondents' counsel informed the Court about 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, exercisable by the Commissioner on the recommendation of the Council. Crucially, 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 an opportunity of hearing by November 30, 2018. The Court found this stand to be fair and disposed of the petition accordingly, effectively directing the petitioner to pursue the administrative remedy offered.
Facts
The petitioner, M/s Innovative Medicare Technologies (P) Ltd., filed a writ petition seeking an extension of time to file the GST TRAN-1 form. The petitioner claimed that they were unable to upload the form within the stipulated period due to technical issues with the GST portal. The respondents, Union Territory, Chandigarh 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, upon recommendation of the Council. They further stated that if the petitioner represented to the Council, their grievance would be addressed by the Competent Authority after a 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 due to technical difficulties, and if so, under which provision of law? The petitioner argued that technical glitches prevented them from filing the form within the prescribed deadline and sought an extension. The respondents, referring to Notification No. 48 dated September 10, 2018, which amended the Central Goods and Services Tax Rules, 2017, contended that the Commissioner has the power to extend the time for submission of the GST TRAN-1 form up to March 31, 2019, based on the Council's recommendation. They also offered a procedural remedy where the petitioner could represent their case to the Council, which would be heard by the Competent Authority by November 30, 2018.
Sections Cited
Central Goods and Services Tax Rules, 2017
AI-generated summary — verify with the full judgment below
CWP-21563-2018 (O&M) -1- 234 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-21563-2018 (O&M) Date of Decision: October 15, 2018 M/s Innovative Medicare Technologies (P) Ltd. .....Petitioner Versus Union Territory, Chandigarh and others ......Respondents CORAM: HON'BLE MR.JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE MAHABIR SINGH SINDHU Present: Ms.Dixit Garg, Advocate for Ms.Anjali Bansal, Advocate for the petitioner. Mr.Arun Sharma, Advocate for Mr.Tajender Joshi, Advocate for respondent No.
Mr.APS Madan, Advocate for Mr.Ajay Jagga, Advocate for respondent Nos.1, 3 and 4. ........ 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 o
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