The Union Of INDIA vs. M/S Mother Dairy Fruit And Vegetable Private Limited

Facts

This writ appeal was filed by the Union of India and others against an order dated 20.12.2019 passed by a learned Single Judge in Writ Petition No.52562/2019. The original writ petition was filed by M/s. Mother Dairy Fruit and Vegetable Private Limited. The core issue in the case pertains to the submission of Form TRAN-1 or a revised Form TRAN-1 after the expiry of the prescribed deadline. The petitioners in the appeal are the revenue authorities, and the respondent is the assessee. The procedural history involves a writ petition before the Single Judge, the outcome of which is being challenged in this appeal.

Held

The Division Bench of the Karnataka High Court, in a previous order dated 23.02.2021 in WA No.18/2020 and connected matters, had already decided the issue concerning the submission of Form TRAN-1 after the expiry date. In light of that precedent, the present writ appeal was disposed of. The Court granted an additional period of 30 days to the respondent (M/s. Mother Dairy Fruit and Vegetable Private Limited) to submit their TRAN-1 returns. The reasoning is based on the binding decision of a coordinate bench of the same High Court, which had allowed similar extensions. The ratio decidendi is that in cases where the deadline for filing Form TRAN-1 has passed, the High Court can grant a further period for submission, following its own precedents.

Key Issues

1. Whether the respondent-assessee (M/s. Mother Dairy Fruit and Vegetable Private Limited) should be granted an extension of time to submit Form TRAN-1 or a revised Form TRAN-1 beyond the stipulated deadline. Contentions: Petitioner (Union of India and others): The judgment does not record any specific arguments made by the petitioners in this writ appeal. However, their action in filing the appeal suggests they contested the relief granted by the Single Judge. Respondent (M/s. Mother Dairy Fruit and Vegetable Private Limited): The respondent, as the original petitioner, likely argued for the necessity of submitting Form TRAN-1 to claim transitional credit under the Goods and Services Tax regime and sought an extension of time due to reasons not specified in the judgment.