Galvano INDIA Private Limited 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 Galvano India Private Limited, may first file physical Form GST TRAN-1/TRAN-2 before their respective jurisdictional authorities within four weeks. The jurisdictional authority shall then report on compliance with Section 140 of the CGST Act and Rule 117 of the CGST Rules. If no objections arise, the authority will facilitate the electronic filing 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 jurisdictional authority will forward the report and the physical form to the GST Network within one week. The GST Network will then either upload the form or allow the petitioner to upload it within two weeks. No form submitted in compliance with this order will be rejected for being filed outside the time limit. The petitioner is required to make the necessary compliance within one week from the date of the order.
Facts
The petitioner, Galvano India Private Limited, filed a writ petition seeking a direction to upload Form GST TRAN-1 within an extended timeline. The issue pertains to the petitioner's inability to file the transitional credit form electronically. The Court noted that a similar controversy was addressed in Writ Tax No. 477 of 2021, which was allowed on September 15, 2021. The present petition seeks the same relief as granted in the earlier writ petition.
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. Petitioner's contention: The petitioner argued that they were unable to file Form GST TRAN-1 within the stipulated time and sought a direction for an extended timeline. They relied on the principle that genuine hardship or technical glitches should not bar taxpayers from availing transitional credit. Revenue's contention: The judgment does not record any specific arguments or contentions made by the respondent revenue authorities. The Court proceeded to decide the matter based on the precedent set in a similar case.
Sections Cited
Section 140, Rule 117
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 1223 of 2018 Petitioner :- Galvano India Private Limited Respondent :- Union Of India And 4 Others Counsel for Petitioner :- Siddharth Shukla,Manish Dev Counsel for Respondent :- A.S.G.I.,C.S.C.,Ramesh Chandra Shukla,Vaibhav Tripathi Hon'ble Naheed Ara Moonis,J.
Hon'ble Saumitra Dayal Singh,J.
Heard learned counsel for the petitioner and Sri Apurva Hajela, learned Standing Counsel for the State.
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 e
The judgment continues below.
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