Ms Prakash General Agencies Through One Its Partner Rajesh Kumar Adukia vs. Union Of INDIA

Held

The Court disposed of the writ petition in view of the submission made by the Assistant Solicitor General of India. The Court noted that the time limit for filing TRAN-1 Form had been extended up to March 31, 2019, through Notification No. 48/2018-Central Tax, dated September 10, 2018, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. This extension was specifically for registered persons who could not submit their TRAN-1 Form in time due to technical difficulties on the common portal. The Court was also assured by the Assistant Solicitor General of India that all necessary steps, including recommendations, would be taken so that a decision on the Input Tax Credit could be taken on merits. The Court directed that the matter would be decided on its merit by the respondents concerning the allowance or disallowance of CENVAT Credit for the period in question. No issue was expressly left undecided.

Facts

The petitioner, M/s. Prakash General Agencies, filed a writ petition before the Jharkhand High Court challenging their inability to file TRAN-1 Form. The petitioner alleged that they missed the deadline for filing due to various reasons, including technical difficulties with the common portal. The respondents included the Union of India, the State of Jharkhand, and GSTN. The Assistant Solicitor General of India appeared for the Union of India and submitted that the Central Government, in exercise of powers under Section 164 of the Central Goods and Service Tax Act, 2017, had amended the rules and extended the date for filing TRAN-1 Form up to March 31, 2019, for registered persons facing technical difficulties. A notification to this effect was tendered and taken on record.

Key Issues

1. Whether the petitioner is entitled to relief for being unable to file TRAN-1 Form within the original prescribed time limit, considering the alleged technical difficulties faced on the common portal? 2. Whether the extension of the filing deadline for TRAN-1 Form, as notified by the Central Government, provides an adequate remedy to the petitioner? The petitioner argued that they missed the deadline for filing TRAN-1 Form due to technical issues with the portal, implying a need for an extension or alternative remedy. The revenue, represented by the Assistant Solicitor General of India, argued that the Central Government had already exercised its power to extend the deadline for filing TRAN-1 Form up to March 31, 2019, for registered persons facing technical difficulties. The revenue also assured that the necessary recommendations would be made to consider the petitioner's case on merits under the amended rules.