Gsc Glass PVT. LTD. vs. The Union Of INDIA Through The Revenue, Secretary Dept.
Held
The Court noted the Petitioner's submission that, pursuant to the Supreme Court's order dated November 30, 2022, in Union of India and Another vs. Filco Trade Centre Pvt. Ltd. and Another, the Petitioner had filed Form GST TRAN-1, which was under process. In light of this development, the Court disposed of the writ petition. The specific finding on the Petitioner's right to file TRAN-1 beyond the prescribed period, independent of the Supreme Court's order, was not explicitly deliberated upon or decided by the High Court in this instance. The operative direction was to dispose of the petition.
Facts
The Petitioner, GSC Glass Private Limited, filed a writ petition before the Bombay High Court seeking a direction to the Respondents (Union of India and others) to permit them to file Form GST TRAN-1 beyond the prescribed period. The petition was filed on January 7, 2020. The Petitioner's counsel informed the Court that following the Supreme Court's order dated November 30, 2022, in Union of India and Another vs. Filco Trade Centre Pvt. Ltd. and Another, parties were permitted to file Form GST TRAN-1. The Petitioner stated that they had filed Form GST TRAN-1 pursuant to this order, and it was under process.
Key Issues
1. Whether the Petitioner should be permitted to file Form GST TRAN-1 beyond the prescribed period, in light of the Supreme Court's order in Union of India and Another vs. Filco Trade Centre Pvt. Ltd. and Another. Petitioner's Contention: The Petitioner argued that they should be allowed to file Form GST TRAN-1 as the Supreme Court, in a similar matter, had permitted parties to do so. They stated that they had indeed filed the form pursuant to this order and it was pending processing. Respondents' Contention: No arguments were recorded for the Respondents as none appeared before the Court.
AI-generated summary — verify with the full judgment below
12-1739-2021.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 1739 OF 2021 GSC Glass Private Limited )...Petitioner V/s. The Union of India and Others )...Respondents Mr. Kashyap Padia, Advocate for the Petitioner. None for the Respondents. CORAM : NITIN JAMDAR AND ABHAY AHUJA, JJ. DATE : 5 JANUARY 2023 P.C. This Petition is filed for a direction to the Respondents to permit the Petitioner to file Form GST TRAN-1 as it was filed beyond the period prescribed. This Petition is filed on 7 January 2020 and is pending since then. 2 The learned Counsel for the Petitioner states that, pursuant to the order dated 30 November 2022 passed by the Hon'ble Supreme Court in Union of India and Another vs. AVK 1/2 ARTI VILAS KHATATE ARTI VILAS KHATATE Date: 2023.01.07
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