Gillette INDIA Limited & Anr. vs. Union Of INDIA & Ors.

W.P.(C)/2697/2018HC DelhiGSTCNR DLHC01087244201821 November 2019Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA14 pages

For Petitioner: Mr. Tarun Gulati, Sr. Adv. with Mr.Shashi Mathews, Mr.Vasu Nigam and Mr. Ankit Sachdeva, AdvsFor Respondent: Mr. Anurag Ahluwalia, CGSC with Mr.Abhgyan Siddhant, Adv. for R-1. Mr. Harpreet Singh, Sr. Standing counsel for R-2 to 5 with Ms. Suhani Mathur, Adv

AI SummaryAllowed

Held

The Court allowed the petitions, directing the respondents to permit the petitioners to file Form GST TRAN-1 and TRAN-2 either electronically or manually. The claims will be processed thereafter in accordance with law.

Facts

Petitioners were unable to claim input tax credit on goods held in stock due to technical glitches and confusion regarding the filing of Form GST TRAN-1 and TRAN-2. They missed the extended deadline of December 27, 2017, for filing these forms.

Key Issues

Whether the petitioners should be allowed to file TRAN-1 and TRAN-2 forms beyond the prescribed deadline due to technical issues and bona fide errors in filing.

Sections Cited

Section 140, Rule 117, Rule 120A

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Heard together (2 matters)

W.P.(C) 2697/2018

W.P.(C) 2698/2018

Read from the judgment's own cause title. This page is filed under one of them.

W.P.(C) 2697/2018 $~26 to 28 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: - 21.11.2019 + W.P.(C) 2697/2018

GILLETTE INDIA LIMITED & ANR.

..... Petitioners Through: Mr. Tarun Gulati, Sr. Adv. with Mr.Shashi Mathews, Mr.Vasu Nigam and Mr. Ankit Sachdeva, Advs.

Versus

UNION OF INDIA & ORS.

..... Respondents Through: Mr. Anurag Ahluwalia, CGSC with Mr.Abhgyan Siddhant, Adv. for R-1. Mr. Harpreet Singh, Sr. Standing counsel for R-2 to 5 with Ms. Suhani Mathur, Adv.

+ W.P.(C) 2698/2018 PROCTER & GAMBLE HYGIENE & HEALTH CARE LIMITED & ANR.

..... Petitioners Through: Mr. Tarun Gulati, Sr. Adv. with Mr.Shashi Mathews, Mr.Vasu Nigam and Mr. Ankit Sacdeva, Advs.

Versus

UNION OF INDIA & ORS.

..... Respondents

Through: Mr. Anurag Ahluwalia, CGSC with Mr.Abhgyan Siddhant, Adv. for R-1. Mr. Harpreet Singh, Sr. Standing Counsel for R-2 to 5 with Ms.Suhani Mathur, Adv.

This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/001694

W.P.(C) 2697/2

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