M/S Krishna Automobiles vs. Union Of INDIA And 4 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 reasoning was based on the identical nature of the controversy presented in the current petition. The operative directions from the earlier judgment were reiterated and applied. These directions mandated that petitioners first file physical Form GST TRAN-1/TRAN-2 within four weeks. The jurisdictional authority would then report on compliances under Section 140 of the CGST Act and Rule 117 of the CGST Rules. If no objections arose, the authority would report for electronic submission/revision within two weeks. If objections did arise, a limited opportunity for correction/revision would be granted within three weeks. Subsequently, the authority would forward its report and the physical form to the GST Network within one week. The GST Network would then either upload the form or allow the petitioner to upload it within a reasonable time. No form submitted in compliance with this order would be rejected for being filed outside the time limit. The petitioner was directed to make the required compliance within one week from the date of the order.
Facts
The petitioner, M/s Krishna Automobiles, filed a writ petition seeking a direction to upload Form GST TRAN-2 within an extended timeline. The petitioner's grievance stems from an inability to file this form electronically within the stipulated period. The High Court noted that an identical controversy had been dealt with in a previous writ petition, Writ Tax No. 477 of 2021, which was allowed on September 15, 2021. The present petition was filed on October 27, 2021, and the court referred to the judgment in the earlier matter for its decision.
Key Issues
1. Whether the petitioner is entitled to an extended timeline for uploading Form GST TRAN-2, considering the procedural difficulties encountered. Petitioner's Contention: The petitioner argued that they were unable to upload Form GST TRAN-2 within the prescribed time and sought a direction from the Court to allow them to do so. They relied on the precedent set by the judgment in Writ Tax No. 477 of 2021, which dealt with a similar issue. Respondent's Contention: The judgment does not record any specific arguments made by the respondents (Union of India and others, and the State).
Sections Cited
Section 140, Rule 117
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 595 of 2019 Petitioner :- M/S Krishna Automobiles Respondent :- Union Of India And 4 Others Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- C.S.C.,A.S.G.I.,Ashok Singh,Vaibhav Tripathi Hon'ble Naheed Ara Moonis,J.
Hon'ble Saumitra Dayal Singh,J.
Heard Sri Aditya Pandey, learned counsel for the petitioner, and Sri Ashok Singh along with Sri Manu Ghildyal, learned counsel for the respondents and learned Standing Counsel for the State.
The present petition has been filed seeking a direction to upload the Form GST TRAN-2 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 rep
The judgment continues below.
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