M/S. Jain Medical Store vs. The Union Of INDIA

Held

The Court held that the writ petition was disposed of in terms of the judgment in Jodhpur Truck Pvt. Ltd. The Court directed that the respondents shall permit the petitioner to submit the online GST TRAN-1 form, provided the petitioner furnishes proof of having attempted to upload the form prior to December 27, 2017, and that such attempt failed due to a technical fault or glitch on the common portal. The petitioner would also need to submit a certificate or recommendation from the GST Council. If the petitioner satisfies the three requirements enumerated in paragraph 12 of the Jodhpur Truck Pvt. Ltd. judgment, the TRAN-1 form shall be accepted if filed by March 31, 2020, or any extended period. The petitioner was directed to apply to the GST Council for the requisite certificate within 15 days, and the Council was to issue it within three weeks if the petitioner's assertion was found correct. If the Council deemed the petitioner not entitled, it was to provide brief reasons. The petitioner was granted liberty to pursue further remedies against such an order.

Facts

The petitioner, M/s. Jain Medical Store, filed a writ petition before the Rajasthan High Court at Jodhpur. The petitioner sought directions concerning the filing of the GST TRAN-1 form. The respondents, including the Union of India and the Commissioner of Central Goods and Service Tax, submitted that the case was covered by a previous judgment of the Court in Jodhpur Truck Pvt. Ltd. vs. Union of India & Ors. The petitioner acknowledged that the issue was covered in principle but requested further directions to avoid difficulties. The Court considered the submissions and issued specific directions.

Key Issues

1. Whether the petitioner should be permitted to submit the online GST TRAN-1 form, considering the technical difficulties faced on the common portal, and if so, under what conditions? The petitioner argued that while the core issue was covered by the precedent of Jodhpur Truck Pvt. Ltd., specific directions were necessary to facilitate the filing of the TRAN-1 form and avoid further complications. The petitioner sought clarity on the process of submitting proof of attempted upload and obtaining necessary certifications. The respondents contended that the matter was squarely covered by the decision in Jodhpur Truck Pvt. Ltd., implying that the petitioner should follow the procedure laid down therein. No specific arguments were recorded for the respondents beyond this general submission.