M/S Indian Automobiles vs. Union Of INDIA And 3 Others
Held
The Court allowed the present writ petition on the same terms as the judgment passed in Writ Tax No. 477 of 2021 dated 15.09.2021. The reasoning is that the present petition involves an identical controversy. The Court directed that all petitioners, including M/s Indian Automobiles, may first file physical Form GST TRAN-1 before their respective jurisdictional authority within four weeks from the date of the earlier judgment (15.09.2021). The jurisdictional authority shall then report on compliance with Section 140 of the CGST Act and Rule 117 of the CGST Rules. If no objection arises, the authority would report for electronic submission/revision within two weeks. If objections arise, one opportunity would be given to the petitioner to correct/revise the physical form within three weeks. Thereafter, the authority shall forward the report and the physical form to the GST Network within one week. The GST Network shall then upload the form or allow the petitioner to upload it within a reasonable time. No form submitted in compliance would be rejected for being filed outside time. The petitioner in the present case was directed to make the required compliance within one week from the date of this order (28.10.2021).
Facts
The petitioner, M/s Indian Automobiles, filed a writ petition seeking a direction to upload Form GST TRAN-1 within an extended timeline. The controversy presented in this petition is identical to that in Writ Tax No. 477 of 2021 and other connected matters. The respondent is the Union of India and three others. The tax period for which the TRAN-1 form was to be filed is not explicitly stated. The order or action under challenge is the inability to file the Form GST TRAN-1 electronically within the stipulated time. The procedural history involves the petitioner's inability to file the form and their subsequent writ petition seeking relief.
Key Issues
1. Whether the petitioner is entitled to an extended timeline for uploading Form GST TRAN-1, considering the technical difficulties or other reasons that prevented timely filing? Petitioner's contention: The petitioner likely argued that they were unable to file Form GST TRAN-1 within the prescribed time due to technical glitches or other administrative reasons, and therefore, they should be granted an opportunity to file it. They relied on the precedent set by the Court in similar matters, specifically Writ Tax No. 477 of 2021. Respondent's contention: The judgment does not record any specific arguments made by the respondent (Union of India and others).
Sections Cited
Section 140, Rule 117
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 375 of 2019 Petitioner :- M/S Indian Automobiles Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Vishwjit Counsel for Respondent :- A.S.G.I.,B.K.Singh Raghuvanshi,K. J. Shukla Hon'ble Naheed Ara Moonis,J.
Hon'ble Saumitra Dayal Singh,J.
Heard learned counsel for the parties.
The present petition has been filed seeking a direction to upload the Form GST TRAN-1 within extended timeline.
Identical controversy has been dealt with in Writ Tax No.477 of 2021 along with other matters. That writ petition was allowed vide judgment dated 15.09.2021 with the following direction:- "(i) All petitioners before this Court may first file physical Form GST TRAN-1/TRAN-2 before their respective jurisdictional authority, within a period of four weeks from today. (ii) That jurisdictional authority shall then make a report in writing on the same, as to compliances contemplated under Section 140 of the CGST Act and Rule 117 of the CGST Rules. (iii) In case, no objection be taken, a report to submit/revise/re-revise the Form GST TRAN- 1/TRAN-2 electronically, would be made by the concerned jurisdictional authority, within a period of two weeks.
The judgment continues below.
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