M/S. Jodhpur Tyres vs. The Union Of INDIA
Held
The Court held that the present writ petition is disposed of in terms of the judgment rendered in Jodhpur Truck Pvt. Ltd. (supra). The Court issued specific directions to the respondents. Firstly, the petitioner would be permitted to submit the online GST TRAN-1 form, provided they furnish proof of a prior attempt to upload it before December 27, 2017, which failed due to technical glitches on the common portal. This would require a certificate or recommendation from the GST Council. Secondly, if the three requirements enumerated in paragraph 12 of the Jodhpur Truck Pvt. Ltd. judgment are met, the petitioner's TRAN-1 form shall be accepted if filed by December 31, 2019, or any extended period. The petitioner must apply to the GST Council for the requisite certificate within 15 days. The GST Council is to issue the certificate within three weeks if the petitioner's assertion is correct, or provide a reasoned order if the petitioner is not entitled. The petitioner is free to pursue further remedies against such an order. The stay application was also disposed of.
Facts
The petitioner, M/s. Jodhpur Tyres, filed a writ petition before the Rajasthan High Court challenging an action or order by the GST authorities. The respondents, Union of India and the Commissioner, Central Goods and Service Tax Commissionerate, Jaipur, 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 agreed that the issue was covered in principle but sought further directions. The Court was asked to provide clarifications to assist the petitioner.
Key Issues
1. Whether the petitioner is entitled to submit the online GST TRAN-1 form, and if so, under what conditions, concerning the provisions of the CGST Act and Rules related to transitional arrangements for input tax credit. Petitioner's contention: The petitioner, while acknowledging the case is covered by the Jodhpur Truck Pvt. Ltd. judgment, sought specific directions to facilitate the submission of the TRAN-1 form, implying a need for clarity on the procedural steps and conditions to be met. Respondents' contention: The respondents argued that the case was squarely covered by the existing judgment of the High Court in Jodhpur Truck Pvt. Ltd. vs. Union of India & Ors., suggesting that the relief granted in that case should apply here, and no further arguments were recorded.
Sections Cited
CGST Act, CGST Rules
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 9251/2018 M/s. Jodhpur Tyres, 8, Opp K.N. Girls College, Rai Ka Bagh, Jodhpur, Through Its Partner Shri Yatin Parihar S/o Satyen Parihar, Aged About 34 Years, R/o 157 B, Polo Second, Bhagat Singh Marg, Jodhpur, Rajasthan- 342001. ----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 Commercial Taxes Officer, Goods And Service Tax, Circle-B, Jodhpur. ----Respondents For Petitioner(s) : Mr. Shailesh Agarwal For Respondent(s) : Mr. Rajvendra Saraswat Mr. Anil Bhansali Mr. Akshat Verma Mr. Sanjeet Purohit JUSTICE DINESH MEHTA Order 21/11/2019 Mr. Saraswat, learned counsel for the respondents No.1 and 2, submits that the case is squarely covered by a decision of this Court dated 01.11.2019, rendered in the case of Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors. [S.B. Civil Writ Petition No.15221/2019]. Learned counsel appearing for the petitioner submits that though in-principle, the issue is covered by th
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.