M/S Jahanpanah Club vs. Union Of INDIA & Ors.

W.P.(C)/13375/2019HC DelhiGSTCNR DLHC01049154201927 May 2021Bench: CASES PERTAINING TO SPL.DIVISION BENCHES7 pages

For Petitioner: Mr. Sumit K. Batra and Mr. Manish Khurana, AdvocatesFor Respondent: Mr. Amit Bansal, Sr. Standing Counsel with Ms. Vipasha Mishra, Advocate for R-2 & 3

AI SummaryAllowed

Held

The Court held that the period prescribed for filing TRAN-1 form should be considered directory, not mandatory, especially given technical glitches in the GST portal and the fact that the petitioner's credit was allowed post the GST transition date. The petitioner's difficulty in filing was considered genuine.

Facts

The petitioner, a club, was initially unaware of CENVAT credit and failed to claim it for several years. After multiple court interventions, some credit was allowed, but transitioning it to the GST regime via TRAN-1 form became an issue due to the expiry of the filing deadline and alleged system glitches.

Key Issues

Whether the petitioner can be allowed to file the TRAN-1 form beyond the prescribed deadline due to technical issues and the timing of the credit allowance. Whether the period for filing TRAN-1 is mandatory or directory.

Sections Cited

Section 140, Section 174, Rule 117

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 13375/2019 Page 1 of 7 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 21st December, 2020 Pronounced on: 27th May, 2021 + W.P.(C) 13375/2019 M/S JAHANPANAH CLUB ..... Petitioner Through: Mr. Sumit K. Batra and Mr. Manish Khurana, Advocates. versus UNION OF INDIA & ORS. ...... Respondents Through: Mr. Amit Bansal, Sr. Standing Counsel with Ms. Vipasha Mishra, Advocate for R-2 & 3. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA

JUDGMENT

[VIA VIDEO CONFERENCING] SANJEEV NARULA, J.

The controversy and the issues involved in the present petition are quite similar to those arising in a batch of petitions which have been heard along with the present petition. However, since the facts of the present case are slightly distinct, it is felt appropriate to decide the present petition separately.

W.P.(C) 13375/2019 2. Briefly

The judgment continues below.

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