First INDIA News International Private LTD. vs. Union Of INDIA

Facts

The petitioner, First India News International Private Ltd., filed a writ petition seeking an extension to submit TRAN-1 and TRAN-2 forms. The Supreme Court had previously extended the window for furnishing these forms for two months from September 1, 2022, to October 31, 2022. Subsequently, the Central Board of Indirect Taxes and Customs (CBIC) extended this period further until November 30, 2022, through Circular No. 180/12/2022-GST dated September 9, 2022. The petitioner approached the High Court after this extended period had concluded.

Held

The Court noted that the period for furnishing TRAN-1/TRAN-2 forms had been extended by the Supreme Court and subsequently by the CBIC, with the latest extended period ending on November 30, 2022. In light of these facts, the Court granted the petitioner liberty to apply for filing the TRAN-1/TRAN-2 forms in the event that the respondents further extend the window for submission. The Court did not decide on the merits of whether the petitioner was inherently entitled to an extension beyond November 30, 2022, but rather provided a procedural avenue should the authorities themselves grant further extensions. No specific issue was expressly left undecided; the petition was disposed of based on the existing factual and procedural context.

Key Issues

1. Whether the petitioner is entitled to a further extension for filing TRAN-1 and TRAN-2 forms beyond November 30, 2022, considering the previous extensions granted by the Supreme Court and the CBIC. The petitioner argued that they were seeking a direction for an extension of the window to submit TRAN-1 and TRAN-2 forms. The judgment does not explicitly record arguments made by the petitioner beyond this general request. The respondents (Union of India, Goods and Service Tax Council, Goods and Service Tax Network, and Assistant Commissioner, CGST Division-F) did not present any arguments as recorded in the judgment.