M/S. Vinay Fabrics PVT. LTD. vs. The Union Of INDIA
Held
The Court noted that the extended period for filing TRAN-1 and TRAN-2 forms, initially granted by the Supreme Court and further extended by the CBDT circular, had expired on November 30, 2022. In light of these facts, the Court granted the petitioner liberty to apply for filing the TRAN-1/TRAN-2 forms in the event that the respondents further extend the window for submitting them. The writ petition was disposed of with this liberty granted. No specific finding was made on whether the petitioner was originally entitled to an extension beyond the stated periods, as the relief was conditional on future extensions by the respondents. The operative direction was to allow the petitioner to apply for filing if the window is reopened.
Facts
The petitioner, M/s. Vinay Fabrics Pvt. Ltd., filed a writ petition seeking an extension of the window to submit TRAN-1 and TRAN-2 forms. The Supreme Court had previously extended the period for furnishing these forms by two months, from September 1, 2022, to October 31, 2022, via a judgment dated August 29, 2018. Subsequently, the Central Board of Direct Taxes (CBDT) further extended this period until November 30, 2022, through Circular No. 180/12/2022-GST dated September 9, 2022. The petitioner's request was made after this latest extended period had concluded.
Key Issues
1. Whether the petitioner is entitled to a further extension for filing TRAN-1 and TRAN-2 forms beyond the period extended by the Supreme Court and the subsequent CBDT circular. The petitioner sought a direction for an extension to submit TRAN-1 and TRAN-2 forms, implying a claim for relief based on the need to file these forms. The respondents, being the Union of India and tax authorities, would likely argue that the provided extensions were sufficient and that the petitioner failed to avail them within the stipulated timeframes. The court's decision would hinge on whether the petitioner presented any grounds for a further extension beyond the already granted periods, considering the Supreme Court's and CBDT's directives.
Sections Cited
TRAN-1, TRAN-2
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 9729/2018 M/s. Vinay Fabrics Pvt. Ltd., 7 Light Industrial Area, Cazri Road, Jodhpur, Through Its Director, Vinod Jain S/o. Umed Raj Jain, Aged About 54 Years, Resident Of A-35, Shastri Nagar, Jodhpur. ----Petitioner Versus
The Union Of India, Through The Commissioner (Gst), Ministry Of Finance, Department Of Revenue, Central Board Of Excise And Customs, New Delhi.
The Commissioner, Central Goods And Service Tax Commissionerate, Jaipur.
The Deputy/assistant Commissioner, State Goods And Service Tax Division. Circle-C, Court Campus, Jodhpur. ----Respondents For Petitioner(s) : Mr. Rahul Sharma, on behalf of Mr. Pankaj Kumar Bohra For Respondent(s) : Mr. Rajvendra Saraswat for R-1 Mr. Kesar Singh, on behalf of Mr. Hemand Dutt, for R-2 and R-3 HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR Order 02/12/2022 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 extended for two months from 01.09.2022 to 31.10.2022 by Hon’ble Supreme Court
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