M/S Pioneer Machines And Automation PVT LTD vs. Union Of INDIA And 5 Others
Held
The Court allowed the writ petition on the same terms as the judgment passed in Writ Tax No. 477 of 2021 dated September 15, 2021. The directions issued in that prior judgment are to be followed. These directions involve the petitioner first filing a physical Form GST TRAN-1 before their jurisdictional authority within four weeks. The authority will then report on compliance with Section 140 of the CGST Act and Rule 117 of the CGST Rules. If no objection arises, the authority will report for electronic revision/re-revision within two weeks. If objections arise, the petitioner gets one opportunity to correct the physical form within three weeks. Subsequently, the authority will forward the report and physical form to the GST Network within one week. The GST Network will then either upload the form itself or allow the petitioner to upload it within a reasonable time. No form submitted under this order will be rejected for being filed outside time. The petitioner is required to make the required compliance within one week from the date of this order.
Facts
The petitioner, M/s Pioneer Machines And Automation Pvt Ltd, filed a writ petition seeking a direction to upload Form GST TRAN-1 within an extended timeline. The petition is identical in controversy to Writ Tax No. 477 of 2021, which was decided by the Court on September 15, 2021. The respondent is the Union of India and other authorities. The core issue revolves around the petitioner's inability to file Form GST TRAN-1 electronically within the prescribed time, necessitating a request for an extended period or alternative filing mechanism.
Key Issues
1. Whether the petitioner is entitled to an extended timeline for filing Form GST TRAN-1 electronically, considering the technical difficulties or other reasons that prevented timely filing? (Question of law and fact, turning on Section 140 of the CGST Act and Rule 117 of the CGST Rules). Petitioner's contention: The petitioner seeks a direction for the uploading of Form GST TRAN-1 within an extended timeline, implying that they were unable to do so within the original period due to circumstances not detailed in the judgment. They rely on the precedent set in Writ Tax No. 477 of 2021, where similar relief was granted. Respondent's contention: The judgment does not record any specific arguments or contentions made by the respondent. The Court proceeded to allow the petition based on the identical controversy dealt with in a previous matter.
Sections Cited
Section 140, Rule 117
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 820 of 2020 Petitioner :- M/S Pioneer Machines And Automation Pvt Ltd Respondent :- Union Of India And 5 Others Counsel for Petitioner :- Amit Mahajan,Niraj Kumar Singh Counsel for Respondent :- A.S.G.I.,C.S.C.,Dinesh Kumar Misra,Ramesh Chandra 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
The judgment continues below.
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