Mountain Valley Springs INDIA PVT LTD vs. Assistant Commissioner

Held

The Court noted that Notification No. 48/2018 – Central Tax, dated 10.09.2018, amended Rule 117 of the Central Goods and Services Tax Rules, 2017. This amendment, specifically sub-rule (1A) inserted into Rule 117, allowed the Commissioner to extend the date for submitting FORM GST TRAN-1 electronically up to 31st March 2019, on the recommendations of the Council, for registered persons facing technical difficulties. Furthermore, a proviso was inserted into sub-rule (4)(b)(iii) of Rule 117, stating that registered persons filing TRAN-1 under sub-rule (1A) could submit FORM GST TRAN-2 by 30th April 2019. In light of this notification, the Court held that the petitioner had an opportunity to upload its FORM GST TRAN-1 and FORM GST TRAN-2 on the official website by 31.03.2019. Therefore, the relief sought by the petitioner was effectively granted by the GST Department through this extension. The Court disposed of the writ petition as infructuous, directing the petitioner to upload the forms by the extended due date.

Facts

The petitioner, Mountain Valley Springs India Pvt. Ltd., filed a writ petition seeking a direction to the respondents to consider its FORM TRAN1 and FORM TRAN2, submitted in light of a circular dated 03.04.2018, within a prescribed period. The petitioner claimed to have made bonafide attempts to file these forms. The respondents, including the Assistant Commissioner of Goods and Service Tax and the Commissioner State Tax, were arrayed as parties. The petition was filed under Articles 226 and 227 of the Constitution of India.

Key Issues

1. Whether the petitioner is entitled to a direction to the respondents to consider its FORM TRAN1 and FORM TRAN2 in light of the circular dated 03.04.2018, considering the bonafide attempts made by the petitioner? The petitioner argued that they had made bonafide attempts to file their GST TRAN1 and TRAN2 forms and sought consideration of these forms based on the spirit of the circular dated 03.04.2018. The respondents, specifically the Central Tax department, presented Notification No. 48/2018 – Central Tax dated 10.09.2018, which amended the Central Goods and Services Tax Rules, 2017. This notification, according to the respondents, provided an extended timeline for filing these forms.