Vikas Forgings PVT. LTD., Faridabad vs. Union Of INDIA And Others
Held
The Court acknowledged the respondents' submission regarding Notification No. 48, dated September 10, 2018, which amends the Central Goods and Services Tax Rules, 2017. This notification empowers the Commissioner to extend the time for submitting the GST TRAN-1 form up to March 31, 2019, subject to the recommendation of the Council. The respondents further assured the Court that if the petitioner made a representation to the Council, their grievance would be redressed by the Competent Authority after affording them an opportunity of hearing by November 30, 2018. In light of this 'fair stand' taken by the respondents, the Court disposed of the petition. The ratio decidendi is that where a statutory mechanism exists for redressal of grievances, and the revenue authorities undertake to follow it and provide an opportunity for hearing, the High Court may dispose of the writ petition by directing the parties to follow that mechanism.
Facts
Vikas Forgings Pvt. Ltd. (the petitioner) 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 within the prescribed 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, amended 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, exercisable on the recommendation of the Council. The respondents further stated that if the petitioner made a representation 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, considering the technical difficulties faced in uploading it within the stipulated period, and in light of the provisions of the Central Goods and Services Tax Rules, 2017? The petitioner argued that due to technical problems with the GST portal, they could not upload the GST TRAN-1 form within the granted time and therefore sought an extension. The respondents, representing the Union of India and others, did not dispute the petitioner's claim of technical difficulties but highlighted the issuance of Notification No. 48, dated September 10, 2018. This notification, they contended, provides a mechanism for extending the time for filing the GST TRAN-1 form up to March 31, 2019, by empowering the Commissioner to do so on the Council's recommendation. They further submitted that the petitioner's grievance could be redressed by the Competent Authority upon representation and an opportunity of hearing.
Sections Cited
Central Goods and Services Tax Rules, 2017
AI-generated summary — verify with the full judgment below
CWP-21823-2018(O&M) -1- 232 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-21823-2018 (O&M)
Date of Decision: October 11, 2018 Vikas Forgings Pvt. Ltd.,Faridabad .....Petitioner Versus Union of India and others ......Respondents CORAM: HON'BLE MR.JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE MAHABIR SINGH SINDHU Present: Mr.Balwinder Singh, Advocate for Mr.Rajiv Agnihotri, Advocate for the petitioner.
Mr.Tajender Joshi, Advocate for respondent Nos.1 to 3.
Ms.Mamta Singh Talwar, DAG, Haryana for respondent No.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 on the recommendation of the Council. He further submitted that i
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