M/S Anil Kumar And Sons vs. Union Of INDIA And 4 Others

Held

The Court allowed the writ petition, following the precedent set in Writ Tax No. 477 of 2021. The Court directed that all petitioners, including M/s Anil Kumar And Sons, shall first file a physical Form GST TRAN-1 before their respective jurisdictional authority within four weeks from the date of the earlier judgment (September 15, 2021). The jurisdictional authority is then required to report on the compliances under Section 140 of the CGST Act and Rule 117 of the CGST Rules. If no objections arise, the authority will facilitate the electronic submission or revision of the form within two weeks. If objections do arise, the petitioner will be given one opportunity to correct the physical form within three weeks. Subsequently, the authority will forward its report and the physical form to the GST Network within one week, with a copy to the petitioner. No form submitted under this order will be rejected for being filed outside the time limit. The GST Network will then either upload the form itself or allow the petitioner to upload it within a reasonable time. For the present petition, the petitioner is to make the required compliance within one week from the date of the order (October 23, 2021).

Facts

The petitioner, M/s Anil Kumar And Sons, filed a writ petition seeking a direction to upload Form GST TRAN-1 within an extended timeline. The petitioner's grievance pertains to the inability to file this form electronically. The Court noted that an identical controversy was addressed in a previous writ petition, Writ Tax No. 477 of 2021, which was allowed on September 15, 2021. The present petition is being disposed of on the same terms as the earlier judgment. The petitioner is directed to make the required compliance within one week from the date of the order.

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 preventing its electronic filing? (Question of law) Petitioner's Contention: The petitioner sought a direction to upload Form GST TRAN-1 within an extended timeline, implying a right to do so due to circumstances preventing timely electronic filing. The petitioner relied on the precedent set in Writ Tax No. 477 of 2021, which was allowed on similar grounds. Respondent's Contention: The judgment does not record any specific arguments or contentions made by the respondents (Union of India and others, and the State).