M/S Futuristics Metal Trading PVT LTD Thr Its Director/Authorized Representative 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 that Notification No. 48, dated September 10, 2018, had been issued, amending the Central Goods and Services Tax Rules, 2017. This notification empowers the Commissioner to extend the time for submission of the GST TRAN-1 form up to March 31, 2019, based on the Council's recommendation. 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 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 the outlined administrative remedy. No specific issue was expressly left undecided, as the Court accepted the proposed resolution.
Facts
The petitioner, M/s Futuristics Metal Trading Pvt. Ltd., filed a writ petition before the Punjab and Haryana High Court seeking an extension of time to file the GST TRAN-1 form. The petitioner contended that they were unable to upload the form within the stipulated deadline due to technical issues with the GST portal. The respondents, Union of India and others, submitted that Notification No. 48, dated September 10, 2018, had been issued, amending the Central Goods and Services Tax Rules, 2017. This notification grants the Commissioner the power to extend the time for submitting the GST TRAN-1 form up to March 31, 2019, 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 an opportunity for 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 encountered on the GST portal, and if so, what is the appropriate mechanism for seeking such an extension, considering the existing provisions and notifications under the GST regime? (Mixed question of law and fact, turning on the interpretation and application of the Central Goods and Services Tax Rules, 2017, and relevant notifications). Petitioner's contention: The petitioner argued that technical problems prevented them from uploading the GST TRAN-1 form within the prescribed time and therefore sought an extension. Respondents' contention: The respondents submitted that Notification No. 48, dated September 10, 2018, provides a mechanism for extension of time for filing GST TRAN-1 up to March 31, 2019, exercisable by the Commissioner on the Council's recommendation. They further stated that the petitioner's grievance could be redressed by the Competent Authority upon representation, with a hearing to be afforded by November 30, 2018.
Sections Cited
Central Goods and Services Tax Rules, 2017
AI-generated summary — verify with the full judgment below
CWP-26302-2018(O&M) -1- 117 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-26302-2018(O&M)
Date of Decision: October 11, 2018 M/s Futuristics Metal Trading Pvt.Ltd. .....Petitioner Versus Union of India and others ......Respondents CORAM: HON'BLE MR.JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE MAHABIR SINGH SINDHU Present: Mr.Lakhinder Bir Singh, Advocate for the petitioner.
Mr.Saurabh Goel, Advocate for respondent Nos.1 and 2.
Mr.Pankaj Gupta, Addl.AG, Punjab, for respondent Nos.3 to5 . ........ 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 on the recommendation of the Council. He further submitted that in case the petitioner r
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