M/S Trident Steels 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 the petitioner must first file a physical Form GST TRAN-1 before their jurisdictional authority within one week from the date of the order. 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. In case of objections, the petitioner will be given a limited opportunity to correct the physical form within three weeks. Subsequently, the jurisdictional authority will forward their report and the 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 in compliance with this order would be rejected for being filed outside the original timeline.
Facts
The petitioner, M/s Trident Steels, filed a writ petition seeking a direction to upload Form GST TRAN-1 within an extended timeline. This case involves a similar controversy to Writ Tax No. 477 of 2021, which was previously decided by the Court. The petitioner's grievance pertains to the inability to file or upload their GST TRAN-1 form, likely due to technical or procedural issues, and they seek an opportunity to rectify this. The respondent is the Union of India and other revenue authorities.
Key Issues
1. Whether the petitioner is entitled to an extended timeline for uploading Form GST TRAN-1, considering the precedent set in similar cases? (Question of law) Petitioner's argument: The petitioner relies on the judgment passed in Writ Tax No. 477 of 2021, which allowed similar petitions, to argue that they should also be granted relief. They contend that the Court has previously recognized the need for extended timelines in such circumstances. Respondent's argument: The judgment does not record any specific arguments made by the respondent. However, by implication, the respondent would likely oppose the grant of an extended timeline unless specific conditions are met or if the petitioner has not demonstrated sufficient grounds for the delay.
Sections Cited
Section 140, Rule 117
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 393 of 2019 Petitioner :- M/S Trident Steels Respondent :- Union Of India And 4 Others Counsel for Petitioner :- Rishi Raj Kapoor Counsel for Respondent :- A.S.G.I.,C.S.C.,Harshita Rani,Krishna Agarawal 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 electronically, would be made by
The judgment continues below.
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