Kanakia Hotels And Resorts PVT. LTD. vs. The Union Of INDIA Through The Secretary And Ors.
Held
The Court took on record the communication from the respondent, GSTN, which detailed the steps taken to address the petitioner's grievance. The communication stated that the IT Grievance Redressal Committee had approved the filing of TRAN-1 by the petitioner. Following this, the Law Committee deliberated on the matter, and with the approval of the competent authority, the Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 48/2018. This notification inserted Rule 117(1A) into the GST Rules, allowing the Commissioner to extend the date for submitting the declaration in Form GST TRAN-1 electronically by a further period not beyond March 31, 2019, for registered persons who could not submit it by the due date due to technical difficulties on the common portal. The notification also provided for the submission of Form GST TRAN-2 by April 30, 2019. The respondents confirmed that GSTN would now enable the filing of TRAN-1 for the petitioner and other eligible registered persons. The petitioner's counsel sought to withdraw the petition with liberty to file a fresh one if issues were not resolved.
Facts
The petitioner, Kanakia Hotels & Resorts Pvt. Ltd., filed a writ petition seeking a direction to the Chairman, Goods and Services Tax Network (GSTN), to enable online submission of Form GST TRAN-1. The petitioner intended to claim input tax credit of Cenvat credit under the Goods & Services Tax Act, 2017. The petitioner contended that despite their efforts, the form was not accepted online due to technical problems with the GSTN system. The respondents, including GSTN, submitted a communication indicating that the issue had been discussed in the IT Grievance Redressal Committee, which approved the filing of TRAN-1. Subsequently, Notification No. 48/2018 dated 10.09.2018 was issued, inserting Rule 117(1A) to allow extensions for submitting the declaration electronically.
Key Issues
1. Whether the petitioner is entitled to a direction to enable online submission of Form GST TRAN-1 to claim transitional credit under the Goods & Services Tax Act, 2017, considering the alleged technical difficulties faced on the common portal? The petitioner argued that they were unable to file Form GST TRAN-1 due to technical issues with the GSTN system, and therefore, they should be allowed to claim their transitional credit. The respondents, through a communication from GSTN, submitted that the matter was considered by the IT Grievance Redressal Committee and the Law Committee. This led to the insertion of Rule 117(1A) via Notification No. 48/2018, which provides for an extension of time for submitting the declaration electronically, up to March 31, 2019, for registered persons facing technical difficulties. The respondents indicated that GSTN would enable the filing of TRAN-1 for eligible persons.
Sections Cited
Rule 117(1A)
AI-generated summary — verify with the full judgment below
Uday S. Jagtap 5946.18-WP-48=.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 5946 OF 2018
Kanakia Hotels & Resorts Pvt. Ltd. .. Petitioner v/s. The Union of India & Ors. ..Respondents Mr. Tarun Gulati a/w Mr. Vinayak Mathur I/b PDS Legal for the petitioner Mr. M. Dwivedi a/w Mr. J.B. Mishra for the respondents
CORAM : M.S. SANKLECHA &
RIYAZ I. CHAGLA, J.J.
DATED : 21st SEPTEMBER, 2018. P.C.
This petition under Article 226 of the Constitution of India seeks a direction to respondents in particular respondent no.5 i.e. the Chairman, Goods and Services Tax Network, Ministry of Finance to enable online submission of the declaration under Form GST TRAN1 so as to enable the petitioner to claim input tax credit of Cenvat credit under the Goods & Services Tax Act, 2017 (GST Act).
It is the petitioner's case that inspite of its best efforts, the Form GST TRAN1 for availing transitional credit under the GST Act, was not accepted online. This due to no fault of the petitioner but only due to 1
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