M/S V.K Brothers 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 directions issued in the prior case stipulated a multi-step process for petitioners to file physical Form GST TRAN-1/TRAN-2 within four weeks. Jurisdictional authorities were then required to report on compliance with Section 140 of the CGST Act and Rule 117 of the CGST Rules. If no objections arose, authorities were to facilitate electronic revision/submission within two weeks. If objections did arise, petitioners would get a limited opportunity to correct physical forms within three weeks. Subsequently, authorities would forward their report and the physical forms to the GST Network within one week. The GST Network would then either upload the forms itself or allow the petitioner to upload them within two weeks. The principle established is that genuine grievances regarding the inability to file transitional credit forms electronically, even if outside the original timeline, should be addressed by providing a mechanism for rectification and eventual electronic filing, preventing rejection solely on the grounds of being filed outside time.
Facts
The petitioner, M/s V.K Brothers, filed a writ petition seeking a direction to upload Form GST TRAN-1 within an extended timeline. The petition concerns the inability to file the transitional credit form electronically. The 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 is being disposed of on the same terms as the earlier judgment.
Key Issues
1. Whether the petitioner is entitled to an extended timeline for uploading Form GST TRAN-1 electronically, considering the technical difficulties or other reasons that prevented timely filing. Petitioner's contention: The petitioner, M/s V.K Brothers, seeks a direction for an extended timeline to upload Form GST TRAN-1, implying a grievance related to the inability to file this transitional credit form within the stipulated period, likely due to technical glitches or administrative issues. The petitioner relies on the precedent set by Writ Tax No. 477 of 2021, which addressed similar issues. Respondent's contention: The judgment does not record any specific arguments or contentions made by the respondent (Union of India and others) or the State. The court proceeded to allow the petition based on the reasoning in the prior judgment.
Sections Cited
Section 140, Rule 117
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 725 of 2019 Petitioner :- M/S V.K Brothers Respondent :- Union Of India And 4 Others Counsel for Petitioner :- Amit Mahajan,Niraj Kumar Singh,Pawan Shree Agrawal Counsel for Respondent :- C.S.C.,A.S.G.I.,Ramesh Chandra Shukla 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 electroni
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