Arihant Motors vs. Union Of INDIA And Ors.
Held
The Court noted that the extended period for filing TRAN-1 and TRAN-2 forms, as granted by the Supreme Court and further extended by the CBIC Circular, had expired on November 30, 2022. The Court did not grant a direct extension but provided liberty to the petitioner. The Court held that the petitioner could apply for filing the TRAN-1/TRAN-2 forms in the event that the respondents further extend the window for submitting these forms. The writ petition was disposed of in terms of this liberty granted to the petitioner. No specific issue regarding the eligibility or entitlement to the forms themselves was decided, only the procedural aspect of filing within an extended timeframe.
Facts
The petitioner, Arihant Motors, through its proprietor Kunal Kasliwal, filed a writ petition seeking an extension to submit TRAN-1 and TRAN-2 forms. The Supreme Court had previously extended the window for furnishing these forms for two months, from September 1, 2022, to October 31, 2022, via a judgment dated August 29, 2018. Subsequently, the Central Board of Indirect Taxes and Customs (CBIC) extended this period further until November 30, 2022, through Circular No. 180/12/2022-GST dated September 9, 2022. The petitioner approached the High Court after this extended period concluded.
Key Issues
1. Whether the petitioner is entitled to a further extension for filing TRAN-1 and TRAN-2 forms beyond November 30, 2022, given the prior extensions granted by the Supreme Court and the CBIC. Petitioner's Contention: The petitioner sought a direction from the Court to allow them to file the TRAN-1 and TRAN-2 forms, implying a need for an extended window. The petition was filed seeking this relief. Respondents' Contention: The judgment does not record any specific arguments made by the respondents. However, the Court's order suggests that the respondents were the authorities who had the power to extend the window for filing these forms.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 7228/2018 Arihant Motors, Main Road, Opposite Divya Marble, Near Gattani Hospital, Banar Road, Jodhpur Through Its Proprietor Kunal Kasliwal S/o Shri Hukkam Chand Jain, Aged About 38 Years, Resident Of Plot No. 86, Section 7 New Power House Road, Jodhpur. ----Petitioner Versus
Union Of India Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, New Delhi.
The Commissioner Gst, Gst Policy Wing, Central Board Of Excise And Customs, Department Of Revenue, Ministry Of Finance, Government Of India, New Delhi.
Good And Service Tax Council, Tower-Ii, 5Th Floor, Jeevan Bharti Building, New Building Through Its Secretary.
Commercial Taxes Officer, Circle-A, Commercial Taxes Department, Jodhpur. ----Respondents For Petitioner(s) : Mr. Lokesh Mathur For Respondent(s) : Mr. Hemant Dutt HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE RAJENDRA PRAKASH SONI Order 17/01/2023 The instant writ petition has been filed by the petitioner seeking a direction for extension of window to submit the TRAN-1 and TRAN-2 forms. The period of furnishing the said forms was exten
The judgment continues below.
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