M/S. Ajmer Diesels And Tractors 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. (supra). The Court directed that the respondents shall permit the petitioner to submit the online GST TRAN-1 form, provided the petitioner furnishes proof of a prior attempt to upload it before December 27, 2017, which failed due to a technical fault or glitch on the common portal, and obtains a certificate/recommendation from the GST Council. If these conditions, along with those in para 12 of the Jodhpur Truck Pvt. Ltd. judgment, are met and the form is filed by December 31, 2019 (or an extended period), it shall be accepted. The petitioner was directed to apply to the GST Council for the certificate within 15 days. The GST Council was to issue the certificate within three weeks if the petitioner's assertion was correct, or pass a reasoned order if not, against which the petitioner could seek further remedy. The ratio is that taxpayers who faced technical glitches in uploading TRAN-1 before the due date should be given an opportunity to file it, subject to verification and certification.
Facts
The petitioner, M/s. Ajmer Diesels And Tractors, filed a writ petition before the Rajasthan High Court challenging an action or order by the GST authorities. The respondents, Union of India and others, 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 disposed of the writ petition based on the Jodhpur Truck Pvt. Ltd. judgment, issuing specific directions regarding the submission of the online GST TRAN-1 form.
Key Issues
1. Whether the petitioner should be permitted to submit the online GST TRAN-1 form, and under what conditions? (Question of law and fact, concerning the procedural requirements for filing GST TRAN-1). Petitioner's contention: While acknowledging the case is covered by the Jodhpur Truck Pvt. Ltd. judgment, the petitioner argued that specific directions were necessary to avoid difficulties in submitting the GST TRAN-1 form. Revenue's contention: The respondents argued that the case was squarely covered by the decision in Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors., implying that the petitioner should follow the established procedure outlined in that judgment.
Sections Cited
GST TRAN-1
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 12804/2018 M/s. Ajmer Diesels And Tractors, “Ashiyana”, Cristian Ganj, Ana Sagar Road, Ajmer, Rajasthan- 305001 Through Its Authorized Representative, CA Vaibhav Kasma S/o. Subhash Kasma Aged About 25 R/o 39A, Vrindawan Vihar, Sector-3, Hiran Magri, Udaipur (Rajasthan). ----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, Jodhpur.
The State Tax Officer Cum Commercial Taxes Officer, Circle-A, Ajmer. ----Respondents For Petitioner(s) : Mr. Niraj Kumar Jain 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 i
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